1997 (6) TMI 192 - AT - Customs

Summary

Issues:
1. Benefit of concessional rate of duty under Notification 220/90-Cus.
2. Acceptance of certificates issued by Chartered Engineer for machinery.

Analysis:

1. The case involved a Revenue Appeal against the Orders of the Collector of Customs (Appeals) regarding the import of excavators and cranes claiming concessional duty under Notification 220/90-Cus. The notification required certification by a Joint Secretary in the Ministry of Commerce and a Chartered Engineer certifying usage of machinery in a project for at least 5 years. The Asstt. Collector denied exemption for excavators due to doubts about the Chartered Engineer's certificate, but allowed it for cranes. The Revenue appealed against the part allowing benefit for cranes.

2. The Revenue argued that if one certificate was suspect, all certificates should be presumed suspect. The Respondents' Advocate highlighted that four certificates were issued by the Chartered Engineer, with no appeal filed against the denial of exemption for excavators. The Collector's order regarding cranes was deemed reliable as no doubts were raised about the certificates. The argument also emphasized that the goods were shipped before the invoice date.

3. The Tribunal noted that the Collector (Appeals) admitted the contention for cranes as no doubts were raised about the certificates. The exemption under Notification 220/90-Cus. required certificates from the Joint Secretary and Chartered Engineer. The Chartered Engineer's certificate for cranes was confirmed through a telex, indicating usage in a project for over 5 years. Even if one certificate for excavators was suspect, it did not cast doubt on the certificates for cranes.

4. Ultimately, the Tribunal found no issues with the Collector's decision to accept the certificates for cranes, as there were no doubts raised about their authenticity. Considering the circumstances and the reliable certificates for cranes, the Tribunal upheld the Collector (Appeals) decision and rejected the Revenue Appeal, affirming the impugned order.