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TMI Blog2014 (5) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared. Later on, there was a dispute regarding the value of the data tapes and accordingly a demand notice dated 1-11-1999 was issued to the appellant taking the value as Rs. 3,08,77,440/-. The appellant disputed both the valuation and claimed the benefit of Notification No. 20/99- Cus., dated 28-2-1999 at Serial No. 184 as also Serial No. 231 of the said Notification. The case was adjudicated. The proposed value was held as correct value and the claim of the appellant for the benefit of Notification 20/99 at Serial No. 231 was dismissed on merits. The claim of exemption under Serial No. 184 of Notification No. 20/99 was not extended as the requisite certificates were not produced and were not even applied to at the time of import. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;Now the issue finally boils down to whether the appellant is eligible for the benefit of Notification No. 20/99 at Serial No. 184. The said Notification and serial number read as under :- "Exemption and effective rate of basic and additional duty for specified goods of Chapter 1 to 99. - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading No. or sub-heading No. of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Goods specified in List 11 required in connection with petroleum operations undertaken under specified contracts. Nil Nil 36 36. If,- (a) the goods are imported by an Indian Company or Companies Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the "contractor") or a sub-contractor of the contactor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India; (b) Where the importer is a contractor, he produces to the Assistant Commissioner of Customs, at the time of importation, the following, namely :- (i) &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, binding him to pay any duty, fine or penalty that may become payable, if any of the conditions of this notification are not complied with, by such sub-contractor or contractor, as the case may be, and (iv) a certificate, in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the imports of such goods undertaken by the sub-contractor on behalf of the Foreign Company or Companies : Provided that nothing contained in this sub-clause shall apply if such sub-contractor is an Indian Company or Companies." It would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ophysicist, was not the authorized officer to issue the certificate envisaged in clause (b)(i) of condition 36 of Notification 20/99-Cus. The Revenue's contention is that the Notification itself provides that the certificate should be from a duly authorized officer and Dr. Chandrasekhar was not the duly authorized officer and, therefore, the said certificate will not satisfy the requirement of the said Notification and the appellant will not be eligible for the benefit of the same. It also appears, during adjudication proceedings Dr. Chandrasekhar has clarified in his statement and cross-examination that he had signed the papers presented by the importer on the importer's letterhead, merely to certify the correctness of the contents of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of hearing, learned Advocate for the appellant also pleaded that DGH may be made a party in the case and they should be summoned by the Tribunal. We do not find merit in this contention. Procuring requisite certificate is a matter between the appellant and DGH. This Tribunal has no authority to call or implead DGH or direct DGH to issue the certificate and we reject the said plea. 6. Keeping in view the facts and circumstances of the case, the demand of duty is therefore upheld. As far as the imposition of penalty under Section 112(a) of the Customs Act is concerned, keeping in view the peculiar facts and circumstances of the case, we set aside the same. The appeal is disposed of in above terms. (Operative part pronounced in Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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