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2014 (8) TMI 316 - AT - CustomsExemption from Antidumping Duty against a Transferable DFIA license - duty free clearance under Notification No.98/2009-CUS dated 11.09.2009, including exemption from levy of anti dumping duty - whether any subsequent amendment in Foreign Trade Policy and corresponding amendment in customs notification would necessarily amount to amendment to the licence by taking away the benefits promised thereunder, unilaterally - Challenge to the validity of notification - Held that - in exercise of the powers conferred under section 5 of the FTDR Act, the Policy can be amended however any oppressive amendment to the Policy is applicable only prospectively. - However, in the instant case, the lower authority has taken the impugned decision on the basis of the amended Customs Notification, which is against the grant of exemption. There may be force in the argument of the appellant regarding the fact that the purpose of Notification issued by the Central Government through Ministry of Finance was only to give effect to the amendment in the FTP by Central Government through Ministry of Commerce, however it is not for us to look into this aspect. The Respondent lower authority as well as this Tribunal are creature of Statute, and cannot take any decision contrary to the same, on considerations of equity or justice. We cannot even sit in appeal over correctness or otherwise of a Customs Notification. If the Appellant is aggrieved by the correctness of the Customs Notification the remedy lies elsewhere, and we surely have no jurisdiction to entertain any such challenge directly or indirectly - appeal dismissed - Decided against assessee.
Issues involved:
1. Eligibility for exemption from Antidumping Duty against a Transferable DFIA license post-amendments. Detailed Analysis: Issue 1: Eligibility for exemption from Antidumping Duty against a Transferable DFIA license post-amendments - The appeal involved a question regarding eligibility for exemption from Antidumping Duty against a Transferable DFIA license after certain amendments were made through Notifications subsequent to the issuance of the DFIA License. - The Appellant imported Soda Ash seeking duty free clearance under Notification No. 98/2009-CUS, including exemption from Antidumping Duty, based on a Transferable DFIA license issued on 19.06.2012. - Subsequently, amendments were made in the Foreign Trade Policy and Customs Notifications, withdrawing the exemption from Antidumping Duty on materials imported against transfer of DFIA license after 18.04.2013. - The Appellant argued that the license was issued as per the policy prevailing on the date of issue, promising the benefit of exemption from Antidumping Duty, irrespective of the date of endorsement of transferability. - The Appellant relied on legal precedents to support the argument that amendments should only have prospective effect and should not impact existing contractual obligations under the license. - The Departmental Representative contended that the Customs Notification should be strictly interpreted, denying the Appellant the benefit of exemption as per the plain language of the Notification. - The Tribunal referred to legal judgments emphasizing that amendments to policy should have prospective effect and cannot take away vested or accrued rights. - Ultimately, the Tribunal dismissed the appeal, stating that the lower authority's decision based on the amended Customs Notification, which denied exemption, was legally sound. The Tribunal clarified that it cannot question the correctness of a Customs Notification and that any challenge to it should be pursued through the appropriate channels. In conclusion, the Tribunal upheld the denial of exemption from Antidumping Duty to the Appellant based on the amended Customs Notification, emphasizing the need for prospective application of policy amendments and the limitations of its jurisdiction in challenging Customs Notifications.
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