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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 ..... n-Original No. 06/2008 dated 28.2.2008 & Order-in-Original No. 5/2008 dated 25/02/2008 passed by the Commissioner Customs, Jodhpur, HQ at Jaipur. 2. To appreciate the issue, the facts of the each case are recapitulated as under:- (i) APPEAL NO. C/441/2008. The appellant imported a consignment of 700 pieces of battery pack under the Bill Entry No.3790 dated 06.10.2010 for supply to the Special Frontier Force, Cabinet Secretariat New Delhi claiming the exemption of customs 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 Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same along with the interest under section 11AB. He also confiscated the goods valued at Rs. 2,57,696/- U/s 110 of the Customs Act, 1962. Since the goods detained on 19.10.2008 u/s 110 of Customs Act, 1962 have already been released provisionally on 24.11.2006 and were no available for confiscation, adjudicating authority imposed redemption fine of Rs. 50,000/- u/s 125 of Customs Act, 1962, imposed penalty of Rs. 94668/- under section 114A of Customs Act, 1962, and also imposed penalty of Rs. 50,000/- 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted on behalf of Assam Rifles vide three Bills of Entry number 1853 of 19.5.2006, 1887 dated 22.5.2006 and 3168 dated 07.9.2006. Assam Rifles is under operational control of the Indian Army and presently employed in active Counter Insurgency Operations in the North East. Therefore, the denial of benefit of the notification is not applicable specially in view of the clarification issued by the CBEC vide their letter No. 528/55/2007 dated 27.11.2007. There is no suppression on behalf of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued from the Ministry of Home Affairs GOI. The other exemption certificate was issued from the office of the Inspector General HQ Spl. Frontier Force, Directorate General Security New Delhi. Applicant has claimed the benefit under Sr. No. 10 of the notification ibid and not against Sr. No. 20 of the ibid notification. In this connection, learned DR invite attention to the CBEC letter dated 21.11.2007 which allows benefit in terms of entry at Sr. No. 20 of the notification No. 39/96-Cus dated 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 ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the notification to the effect that these are required for intended purpose. Since SFF does not come under the control of Ministry of Home affairs or Ministry of Railways, it is not teasible for them to get necessary certificate from such Ministries to the effect that the goods are used or intended for bomb detection or bomb disposal purposes. Hence in the case of SFF the Inspector General, HQ SFF in the cabinet Secretariat who is a Joint Secretary level officer in the Cabinet Secretary, Government 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate have been issued by the Inspector General who is equivalent to Joint Secretary level officer in the Cabinet Sectt. As such we consider that the certificate has been issued by the competent authority.
15. Consequently we find that goods have rightly been imported availing exemption under notification No. 39/96-Cus dated 23.7.2006. In view of the aforesaid fact, confirmation of the customs duty/imposition of penalty is not justified and requires to be set aside.
16. Accordingly, we set aside both the Order-in-Original Nos. 06/2008 dated 28.02.2008 and Order-in-Original No. 5/2008 dated 25/02/2008 and allow both the appeals with consequential relief to the appellant, if any.
(Ordered accordingly) X X X X Extracts X X X X X X X X Extracts X X X X
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