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2019 (10) TMI 1415 - AT - CustomsBenefit of Exemption from CVD - bills of entry were assessed finally without extending the benefit as benefits were not sought at the time of filing of bills of entry - HELD THAT - Appellants have placed reliance on the Coordinate Bench judgement in the case of COMMISSIONER OF CUSTOMS (PORT) KOLKATA. VERSUS ENTERPRISE INTERNATIONAL LTD. 2019 (2) TMI 890 - CESTAT KOLKATA wherein Departmental appeal has been dismissed. In the said order the Tribunal has dismissed the appeal filed by Revenue following the previous orders of this Tribunal after observing that no appeal against these previous orders were filed by Revenue. Further it appears Revenue didn t make reference in the case about compliance of the conditions of the amended notification in respect of goods imported under Bills of Entry filed after amendment in the notification. It would be relevant to mention that it is settled law that exemption notifications are to be construed strictly and in case of any doubt benefit goes to the department. It is also trite law that conditions of exemption notifications have to be strictly complied with for availing its benefit. The issue stands settled in favour of the appellant - Appeal allowed - decided in favor of appellant.
Issues:
Import of fabrics for trade, benefit of Notification No. 30/2004-CE, self assessment scheme, fulfillment of conditions for exemption from CVD, amendments in Notification No. 30/2004-CE, interpretation of appropriate duty or additional duty, applicability of judgments in similar cases, compliance with amended notifications, strict construction of exemption notifications. Analysis: The appellant, an importer of fabrics, filed Bills of Entry for non Textured Polyester Lining Cloth and Polyester Knitted Fabric from China. The goods were examined and assessed without extending the benefit of Notification No. 30/2004-CE exemption from CVD as the appellant did not claim under the self-assessment scheme. The Commissioner (Appeals) rejected the claim citing non-fulfillment of conditions under the notification and lack of supporting documents. The appellant contended that amendments in Notification No. 30/2004-CE post-import affected the applicability of the exemption to buyers of goods. The Tribunal noted previous judgments favoring the appellant's position and emphasized the importance of strict compliance with exemption conditions. The Tribunal analyzed the impact of amendments in Notification No. 30/2004-CE, emphasizing the requirement of compliance with amended conditions for post-amendment imports. The appellant relied on judgments supporting their claim of exemption benefit despite the amendments. The Tribunal considered the settled law on strict construction of exemption notifications and the need for adherence to conditions for availing benefits. Noting that the issue was resolved in favor of the appellant based on previous tribunal orders, the impugned decision was set aside, and the appeal was allowed with consequential benefits. The appellant's argument centered on the effect of amendments in Notification No. 30/2004-CE on the exemption benefit post-import. The Tribunal highlighted the importance of compliance with amended conditions for goods imported after the amendments. The appellant's reliance on previous judgments and the strict interpretation of exemption notifications played a crucial role in the decision. The Tribunal emphasized the need for strict adherence to exemption conditions and the settled law favoring the department in case of doubt. Ultimately, the Tribunal ruled in favor of the appellant based on the settled issue and previous tribunal orders, setting aside the impugned decision and granting the appeal with consequential benefits.
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