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2008 (11) TMI 245 - AT - CustomsAllegation that appellants has done export of industrial starch made out of the imported Gum Resin through Cuddalore Port which is not a specified port notified under the DEEC scheme. On this basis, duty demands have been confirmed on the imported inputs which have been confiscated - Condition that goods are allowed to be imported only through specified ports is arbitrary, discriminatory and violative of Articles 14, 19 (1) (g), 18 and 34 of the Constitution of India and ultra vires of Section 3 of the Import and Export (Control) Act, 1947 duty demand on imported goods is not sustainable
Issues:
1. Export of "industrial starch" through a port not specified under the DEEC scheme. 2. Duty demands, confiscation of imported inputs, fines, and penalties imposed. The judgment by the Appellate Tribunal CESTAT, Chennai involved the issue of export of "industrial starch" through a port not specified under the DEEC scheme, leading to duty demands, confiscation of imported inputs, fines, and penalties. The Tribunal considered the precedent set by the Hon'ble Calcutta High Court in Kalindi Woollen Mills (P) Ltd. v. UOI, where it was held that the condition restricting goods to be imported only through specified ports was arbitrary, discriminatory, and violated various articles of the Constitution of India and the Import and Export (Control) Act, 1947. The Tribunal also referenced similar decisions in other cases, emphasizing that the principle applied to imports through non-specified ports would also be applicable to exports through such ports. The Tribunal noted that there was no dispute regarding the manufacturing process of "industrial starch" from imported Gum Resin, with the only contention being the export through a non-notified port under the DEEC scheme. Relying on the precedent and the legal reasoning provided, the Tribunal concluded that the demands, confiscation, and penalties were unsustainable in this case. Consequently, the impugned orders were set aside, and the appeals were allowed. ---
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