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TMI Blog2014 (11) TMI 529X X X X Extracts X X X X X X X X Extracts X X X X ..... were not eligible for the benefit under Notification No. 13/2010-Dus dated 19.02.2010. We may mention here that as has been stated by the Hon'ble Supreme Court in the case State of Tamil Nadu and other Vs. India Cement Ltd. (2011 (4) TMI 1080 - SUPREME COURT OF INDIA), as far as clarifications/circulars issued by the Central Government and the state Governments are concerned, they represent merely their understanding of the statutory provisions and those are not binding upon the Courts. Contentions of the appellants that notification No. 84/2010 was merely rectifying a mistake/unintended omission in notification No. 13/2010, is totally untenable because, as is evident from the said circular as far as the Government is concerned, there was no mistake or omission in the notification No. 13/2010. Appellants did not fall within the scope of exemption notification No.13/2010-Cus as the said Notification (No.13/2010-Cus) inter alia exempted all sports goods, sports equipment etc. when imported into India for the purpose of organising the Common Wealth Games 2010 from the whole of duty of custom leviable thereon and one of the conditions of the exemption was that the goods were imported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Schedule and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions specified in the corresponding entry in column (3) of the said Table. TABLE S.No Description of goods Conditions (1) (2) (3) 1. (a) All sports goods, sports equipment and sports requisites; fitness equipments; team uniform/clothing; spares, accessories and consumables of the same including ammunition for shooting events; (b) Doping control equipment, Satellite phones/GPS, paging communication systems and other communication equipments; video/plasma screen, electronic score board for display; time control devices, stop watches; timing, scoring and result management systems; marquees; tents . (a)lmported by the Organising Committee of the Common Wealth Games, 2010, National sports federations in relation to Games, 2010; (b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner of Customs as the case may be, from the Joint Director General (Coordination) or Director (Coordination) of the Organising Committee of the Games, 2010, indicating- (i) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmonwealth Games, 2010, indicating- (i) the name and address of the importer and the description, quantity and value of the said goods; and (ii) that the said goods are required for the purpose specified in condition (a) above; (c) the importer, at the time of clearance of the goods, furnishes an undertaking that,- (i) all such goods, excluding gift items, souvenirs, mementoes and goods which have been consumed, shall be re-exported within three months from the conclusion of the games; and (ii) a utilisation certificate for the goods consumed shall be furnished from the Joint Director General (Coordination) or Director (Coordination) of the Organizing Committee of the Games, 2010. 4. Broad casting equipment a)Imported by Prasar Bharti or broad casting right holders as per Agreement between the Organising Committee of Games, 2010 and Prasar Bharti in relation to Games, 2010; (b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner or Deputy Commissioner of Customs, as the case may be. from the Joint Director General (Coordination) or Director(Coordination) of the Organizing Committee of the Games 2010, indicating- (i) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g conditions imposed by the Directorate General of Foreign Trade and approvals of Ministry of Home Affairs. Notification No. 84/2010-Customs New Delhi, the 27th August, 2010 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2010-Customs. dated 19th February 2010 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.94 (E), dated the 19th February 2010, namely;- In the said notification, in the TABLE, - (A) against S.No.1, - (i) In column (2), after item (b), the following shall be inserted, namely:- "(c) Aerostat - with all standard equipment and frames and- tools, including skirtings with essential and standard accessories; Geo Textiles Ground Cloth or Carpet with cutting and laying Machines with standard and essential accessories." (it) in column (3),- (a) in condition (a), after the words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, instruments with all standard and essential accessories for Handover Ceremony for Glasgow 2014." (ii) in column (3), in condition (a) after the words and figures "the Games, 2010 or " the words and figures " suppliers or contractors or vendors or sub-vendors of the Organising Committee of the Common Wealth Games, 2010 or " shall be inserted; (C) against S.No.3 in column (3), in condition (a), after the words "Imported by", the words and figures "Organising Committee of the Common Wealth Games, 2010 or" shall be inserted; (D) against S.No.4 in column (3), - (a) in condition (a), after the words " and Prasar Bharati " the words " suppliers or contractors or vendors or sub-vendors of the Prasar Bharati or of the broad casting right holders" shall be inserted; (b) in condition (c), the following proviso shall be added, namely:- "Provided that in the case of imports by suppliers or contractors or vendors or sub-vendors of the Prasar Bharati or of the broad casting right holders, the Prasar Bharati shall, at the time of clearance of the goods, furnish an undertaking that the imported items other than co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person is held to be eligible to obtain the benefit of exemption Notification, the same should be construed liberally. In this particular case the Hon'ble Supreme Court came to a finding that the amended Notification only intended to rectify a mistake and therefore will have the retrospective effect and retrospective operation. The Hon'ble Supreme Court in this judgment also observed that there is another aspect of the matter which may not be lost sight of and that is that where a statute is passed for the purpose of supplying an obvious omission in a former statute, subsequent statute relates back to the time when the former statute was passed. (vi) The appellants also referred to the case of the Bangar Immunity Company Ltd. Vs. State of Bihar and other 1995(2) SCC 603 which stated that the adjudicating authority first should apply its mind to the various factors including considering the mistake that the legislation intended to rectify. 5. The Ld. DR on the other hand cited the judgments of the Hon'ble Supreme Court in the case of Novopan India Ltd. Vs. Collector of CCE and Custom, Hyderabad - 2002-TIOL-89-SC-CX-LB wherein it was observed the an exemption being in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Government's understanding of the applicability of Notification No. 13/2010. Thus the contentions of the appellants that notification No. 84/2010 was merely rectifying a mistake/unintended omission in notification No. 13/2010, is totally untenable because, as is evident from the said circular as far as the Government is concerned, there was no mistake or omission in the notification No. 13/2010. The appellants laid a lot of stress on the judgment in Hon'ble Supreme Court in the case of Zile Singh (supra). It is seen that in the said judgment the Hon'ble Supreme Court categorically stated that "it is a cardinal principle of construction that every statute is prima facie prospective unless it is expressly or by necessary implication made to have retrospective operation". The Hon'ble Supreme Court in the said judgment had however held that the presumption against retrospective operation is not applicable to curative or declaratory statute. It is evident that Notification No.84/2010 neither expressly nor by implication conveyed even remotely any intention of its retrospective applicability. As is clear from the CBEC circular dated 09.08.2010 (supra) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2010-Cus as the said Notification (No.13/2010-Cus) inter alia exempted all sports goods, sports equipment etc. when imported into India for the purpose of organising the Common Wealth Games 2010 from the whole of duty of custom leviable thereon and one of the conditions of the exemption was that the goods were imported by the Organising Committee of the Common Wealth Game 2010 or National Sports Federation in relation to the said Games 2010. It is evident that appellants, clearly not being the Organizing Committee of the Common Wealth Games 2010 or National Sports Federation, were obviously not covered within the scope of Notification No.13/2010 and hence not eligible for the benefit thereof. As a matter of fact, as stated earlier even the Government's intention was not to cover them under the said notification as became evident by the Board circular referred to earlier. It was only on 27/08/2010 vide Notification No. 84/2010 that the suppliers or contractors or vendors or sub-vendors of the Organising Committee of the Common Wealth Games 2010 became eligible for the benefit of Notification No.13/2010-Cus as amended vide Notification No.84/2010-Cus. It is also to be noted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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