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TMI Blog2014 (2) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... al Frontier Force, New Delhi in the Cabinet Secretariat, who is a Joint Secretary level officer in the Cabinet Secretary level officer in the Cabinet Secretary GOI. Regarding the goods, mentioned at Sl. No. 10 and 20 of notification No. 39/1996-Cus dated 23.07.1996 it is observed that Battery Packs have not been mentioned at Sl. No. 10 and 20. These battery pack are being used in Bomb detection and Bomb Disposal as other equipments/parts/accessories and thus eligible for duty free clearance. So we allow these packs against exemption certificate keeping in mind the factual matrix that imports are against exemption certificate issued by competent authority to be used by security forces - certificate have been issued by the Inspector Genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms duty under Sl No. 10 of the Notification No. 39/96-Cus dated 23.7.2006 as amended against the duty exemption certificate No. 10282/P/Batteries/SQ/SFF/GS dated 15.9.2006 issued by the Inspector General, HQ Special Frontier Force Directorate General of Security under the Cabinet Secretariat New Delhi. The 698 pieces out of 700 pieces were seized on 19.10.2006 on the reasonable belief, that the appellant has claimed the exemption on the basis the above said certificate, which was not proper. The value of the seized goods under section 110 Customs Act, 1962 was Rs.2,57,696/- and above goods were released provisionally on furnishing of a Bond accompanied by a Bank guarantee for Rs. One lakhs only and on payment of full custom duty of Rs. 94, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/- on the appellant under section 114AA of Customs Act, 1962 5. APPEAL NO. C/442/08 On examination of the Bills of Entry with the documents i.e. CDEC, it was revealed that the duty free clearances were made against the three Bills of Entry No. 1853 dated 19.5.2006, 1887 dated 22.5.2006 and 3168 dated 07.9.2006 Appellant have claimed the exemption on the basis of Customs Duty Exemption Certificate (CDEC) issued by the Directorate General of Assam Rifles, Shilong, which according to the notification, No. 39/96-cus dated 23.7.1996 was not the specified authority to issue certificate. As per the condition laid down is Col 3 against the entry Sr. No. 10 of the said notification, the appellant were required to produce at the time of impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, regarding the import of the goods or there is no allegation that goods were diverted or the exemption certificate issued was bogus or forged. 8. Ld. Advocate appearing for the appellants (Appeal No.C/441/2008) further submitted that the goods imported vide Bills of Entry No. 3790 dated 06.10.2010 containing battery pack were imported on behalf of Inspector General, HQ, Special Frontier Force, New Delhi which is under operational control of the Indian Army and presently employed in Active Counter Insurgency. He also drawn the attention of the Bench towards the CBEC letter issued under File No 528/55/2007-Cus (TU) dated 27.11.2007 supra regarding the difficulties experienced in the clearance of goods by the Special Frontier Forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 23.7.1996 for import of specified goods. 10. Heard both sides, Gone through the case file/records. The issue involved in both appeals is that whether the benefit of Notification No. 39/96-cus dated 23.7.1996 as amended, in respect of the import made against the four Bills of Entries was available to the appellant or not, on the basis of the exemption certificate produced by the appellant at the time of import. Matter for consideration is whether Certificates of Exemptions were issued by the designated authority as laid down in the, ibid, notification or not. Accordingly whether exemption is available under notification No. 39/96-cus dated 23.7.1996 or not. 11. The issue which was raised regarding the competency of authority issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of India has certified/issued necessary certificate No. 10282/P/Batteries/HQ/SFF/GS dated 15.9.2006 for custom duty exemption. In view of the above, it is clarified that in respect of imports by SFF, intended for the purpose of bomb detection or bomb, disposal, may be allowed duty exemption under Sl.No. 20 of the notification No. 39/1996-Customs based on the certification made by the Inspector General, Directorate General of Security under the Cabinet Secretariat, New Delhi 12. In view of Board's above clarification we are of the view that import of items for the purpose of Bomb Disposal under Sr. No. 20 of notification no 39/1996-Cus can be allowed in the case of imports by special Frontier Force on the basis of certificate iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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