2017 (3) TMI 1809 - AT - Customs

Import of GENIE Brand and Self propelled articulating Boom - benefit of N/N. 39/96-Cus. Sl. No. 10 condition 2(iii) dated 23-7-1996 denied - condition of the notification is that a certificate has to be given by an officer not below the rank of the Joint Secretary in the Ministry of Defence whereas in the instant case the certificate was produced by the appellant issued by Air-Vice-Marshal in the Air Force Hq. - HELD THAT - There is no dispute about the authenticity and genuineness of the certificate. Hence there is no reason to deny the benefit of the exemption notification. The certificate was signed by an officer in the rank of a Major General. Appeal allowed - decided in favor of appellant.

Summary

Issues:
Import of goods under exemption notification - Requirement of certificate from a specific rank officer - Rejection of appeal by Commissioner (Appeals) - Authenticity and genuineness of certificate - Rank of officer signing the certificate.

Analysis:
The case involved the appellant importing goods and claiming exemption under Notification No. 39/96-Cus., Sl. No. 10, condition 2(iii), which required a certificate from an officer not below the rank of Joint Secretary in the Ministry of Defence. The appellant, due to inadvertence, did not claim the exemption at the time of clearance but later produced a certificate signed by an Air-Vice-Marshal. The Commissioner (Appeals) rejected the appeal, leading to the appellant filing an appeal before the Appellate Tribunal.

For proper appreciation, the relevant portions of the certificate and a letter from a Wing Commander were examined. The certificate certified the imports for exclusive use by the Defence Department and was entitled to duty-free assessment as per the notification. The letter further clarified the rank of the signing officer, equating it to that of a Joint Secretary in the Ministry of Defence. The Tribunal noted the absence of dispute regarding the authenticity and genuineness of the certificate, emphasizing that the certificate was signed by an officer equivalent to a Major General.

Consequently, the Tribunal set aside the impugned order and allowed the appeal filed by the appellant. The decision was based on the acknowledgment of the certificate's validity and compliance with the rank requirement specified in the exemption notification. The judgment highlighted the importance of the rank of the signing officer in determining the eligibility for exemption under the notification, ultimately favoring the appellant based on the presented evidence and compliance with the notification's conditions.