2009 (5) TMI 738 - AT - Customs

Summary

Issues:
1. Application for out of turn hearing of appeal No. C/349/09.
2. Classification of imported Coco powder under the broad-category of 'Flour'.
3. Urgent clearance of perishable consignment of Coco powder from the port.
4. Provisional clearance of consignment under DFIA licence upon execution of bond for duty.

Analysis:

1. The applicant filed an application for out of turn hearing of their appeal due to the goods being under the custody of customs. The Commissioner rejected the contention that Coco powder falls under the broad-category of 'Flour' as per the DFIA licences produced by the applicant. The applicant's counsel aimed to prove the classification with technical evidence and literature.

2. The issue of classification of Coco powder was considered technical and required detailed examination. The Commissioner's decision to reject the classification under 'Flour' was a crucial aspect to be reviewed.

3. Recognizing the perishable nature of the consignment, the Tribunal emphasized the urgent need for clearance from the port. It was deemed unnecessary to hold back the consignment, and the authorities were directed to clear the consignment provisionally under the DFIA licences upon the execution of a duty bond.

4. Considering the live bill of entry issue and the impending import of two more consignments, the Tribunal scheduled the appeal for disposal on a specific date. The order for provisional clearance and bond execution was pronounced in open court for immediate action.

This judgment by the Appellate Tribunal CESTAT, Bangalore addressed the urgent clearance of a perishable consignment, the technical classification issue of Coco powder under 'Flour', and the provisional clearance process under DFIA licences. The Tribunal's decision aimed to facilitate the timely release of goods while ensuring compliance with duty obligations and regulatory requirements.