1990 (5) TMI 149 - AT - Customs

Summary

Issues:
1. Admission of additional evidence and additional grounds.
2. Interpretation of customs notifications for concessional duty.
3. Application of statutory provisions regarding clearance of warehoused goods.
4. Consideration of changed circumstances in appellate decisions.

Analysis:
1. The appellant sought to admit additional evidence and grounds related to the clearance of impugned goods from a bonded warehouse under amended customs notifications. The Tribunal allowed the additional ground but denied the additional evidences, citing that they were not part of the original proceedings available to lower authorities. This decision was based on legal precedents allowing additional grounds of appeal but restricting additional evidence not previously presented.

2. The case involved the importation of television receiver components under specific customs notifications granting concessional duty based on the items imported. The appellant imported goods under two Bills of Entry, and a dispute arose regarding the interpretation of the notifications. The original notification required all items to be imported in one consignment, while an amendment allowed concessional rates if one or more items were imported separately. The appellant argued that the Collector (Appeals) should have considered the amended notification when the goods were cleared from the warehouse.

3. The issue of applying statutory provisions for clearance of warehoused goods under amended notifications was contested. The appellant claimed that the Collector (Appeals) failed to consider the changed circumstances of the goods being warehoused and should have applied the revised duty rates. The Respondent argued that the appeal before the Tribunal was based on goods subsequently warehoused, making the additional ground irrelevant. The Tribunal found in favor of the appellant, remanding the case for reconsideration based on the changed circumstances.

4. The Tribunal held that the Collector (Appeals) erred in upholding the original decision under different circumstances than when the appeal was considered. The Collector should have taken into account the goods being warehoused and applied the amended notification for concessional duty. The Tribunal remanded the case for a fresh decision by the Collector (Appeals) considering the revised circumstances and principles of natural justice. The appeal was allowed based on the remand for further examination and decision.