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TMI Blog2017 (3) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... f provisions of the above said notification and as such, cannot be legally sustained. The Adjudicating Authority cannot add additional conditions in the statutory provisions when there is no conditions prescribed at all in the law. There is no bar on trading and neither there is a post-import condition for any specific type of use - appeal allowed - decided in favor of appellant. - C/50232,50233, 50234 and 50235/2015 - C/A/50541-50544/2017-CU[DB] - Dated:- 27-1-2017 - Mr. (Dr.) Satish Chandra, President Mr. B. Ravichandran, Member (Technical) Appearance: Rep. by Shri Vishwanath Shukla, Advocate for the appellants. Rep. by Shri R.K. Manjhi, DR for the respondent. Per B. Ravichandran: These four appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have availed concessional duty in terms of Sl.No.323 of Notification No.12/2012-Cus. There is no dispute regarding the nature or classification of the product imported by them. The impugned order admitted that the goods imported were Gold Findings only. In such situation, when the notification itself does not provide for any condition of particular usage of the imported items, there is no legal authority for the Department to deny the concessional rate as stipulated in the notification. Further, the appellants used some of the imported items as the component of jewellery and sold the remaining to various traders. They have not violated the provisions of the said notification or any other provisions of Customs Act, 1962. 4. Ld. AR r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sence of any post-import condition, the ultimate usage and consumption of the imported goods after their clearance is not in the domain of assessing officer, in absence of any such stipulation in the notification itself. However, we also notice that the appellant-importers themselves have not used the items for recycling. They have sold the imported items to the traders. We also note that the Original Authority recorded that the quantity imported were huge, in excess of the reasonable requirements, and is only for trading to the buyers which clearly establishes that the appellant mis-used the notification. We find that the Original Authority, without basis of any statutory requirements, made observations of general nature and denied the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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