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TMI Blog2014 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-28/2008-CU (DB). On 05.12.2013, this Court has admitted the appeal on the following substantial questions of law:- 1.Whether the learned Tribunal has rightly held that the respondents hereto have fulfilled all the conditions of Exemption Notification No.38/96-Cus. dated 23.07.1996 while importing the seized Silk in as much as the Ministry of Commerce letter O.M. No.2/9/2005-F.t. N.EA dated 02.05.2005 has clarified that Exemption Notification is guided by Memorandum of Understanding (MOU)/ Trade Treety/Instructions/Clarification. 2.Whether the learned Tribunal is justified in holding that the dispute in the appeal can be resolved without making any reference to the fact as to whether M/s. Krishna Enterprises is the owner of the goods or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Republic of India and the Government of the People's Republic of China have decided that Lipulekh (Qiangla) be the border pass for the entrance of the said persons, commodities and means of transportation must be accompanied by valid papers for entrance and exit and shall be subject to the supervision and control of the authorities concerned of either country." The learned counsel submits that exemption was allowed only on the border area for the benefit of tribals of the area, but in the instant case, the goods were brought to Delhi. M/s. Krishna Singh Garbyal proprietary of M/s. Krishna Enterprises, in his statement recorded on 21.10.2005 stated that his firm was established in July 2005 only. The raw silk was made available to him fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y specific requirements should amount to that all importers irrespective of their place of residency in India are eligible to import through LCS Gunji. (2)Also in Notification No.38/96-Cus dated 23.06.96 exemption of duty of customs leviable thereon under the first schedule to the Customs Tariff Act 1975 and additional duty of Customs leviable thereon under Section 3 of the Act is provided, but here also nature of trade or any other condition in this regard has not been mentioned. Absence of any specific requirements should therefore also amount to that all importers irrespective of their place of residency in India are eligible to import through LCS Gunji. It may be appreciated that the directions contained in O.M. Dated 2.05.05. issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SC), where it was held that the notification pertaining to exemption has to be read strictly and the same has to be interpreted in terms of its language. Where the language is plain and clear, effect must be given to it. Learned counsel further submits that the Hon'ble Supreme Court in the case of Tarulata Vs. CIT, AIR 1997 SC 1802 held that in a taxing Statute, one has to look merely at what is clearly said. There is no room for intendment. There is no equity about tax and no presumption as to tax. Nothing is to be read in. Nothing is to be implied. He also relied on ratio laid down in the case of Inter Continental (INDIA) vs. Union of India 2003 (154) E.L.T. 37 (Guj.), where (para-14), it was held that:- "14. Section 25(1) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Gunji. Learned counsel has shown to the Bench some of the bills of entries under which goods were cleared without payment of duty. Lastly, he relied on the ratio laid down in the following cases:- 1. Naveen Chemicals Mfg. & Trading Co. Ltd. Vs. Collector of Customs reported in 1993 (68) ELT 3 SC; 2. Union of India Vs. Auto Ignation Ltd. reported in 2002 (142) ELT 292; 3. Commissioner of Customs, Bangalore Vs. Motorola India Ltd. reported in 2012 (275) ELT 53 (Kar); and 4. Union of India Vs. Auto Ignation Ltd. 2002 (142) E.L.T. 292 (Bom.). We have heard both the parties and gone through the material available on record. It is an undisputed fact that M/s. Elegant Industries whose sole proprietor is Sri Ajeet Kumar Gupta has financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case, the assessees have misused this provision just to evade the custom duty. Hence, we are of the view that the import of the raw silk from Gunji by M/s. Elegant Industries, Delhi through M/s. Krishna Enterprises is not in accordance with the aforementioned provision of law. By looking the quantity and the destination, it is evident that the transaction is misuse of the provision. Neither M/s. Krishna Enterprises nor M/s Elegant Industries, Delhi are entitled to import the raw silk without paying the custom duty in a huge quantity. In the instant case, it appears from the statement of Shri Krishna Singh Garbyal, proprietor of M/s. Krishna Enterprises that his role was limited to complete import formalities at LCS Gunji, brou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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