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TMI Blog2016 (11) TMI 1524X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in favor of appellant. - C/58094/2013 - Final Order No. C/A/56419/2016-CU(DB) - Dated:- 21-11-2016 - Ms. Archana Wadhwa, Member (J) and Shri Ashok K. Arya, Member (T) Shri O.P. Agarwal, CA, for the Appellant. Shri S.K. Sheoran, DR, for the Respondent. ORDER [Orde per : Ashok K. Arya, Member (T) (for the Bench)]. - The appellant namely, M/s. Saraswati Art Palace International Ltd. is in appeal against Commissioners order dated 31-3-20l3 whereunder they have denied the benefit of Notification No. 21/2002-Cus., dated 1-3-2002 and recovery of ₹ 90,15,782/-along with interest has been confirmed and penalty has also been imposed. 2. The appellant has been represented by Shri O.P. Agarwal, learned Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 21/2002 as dated 1-3-2002 be not denied to them. The said Notification gives the benefit of duty free imports which is up to 5% of FOB value of exports of handicrafts made by the appellant. 5. After examining the facts and perusal of record as well as submissions of both the sides and the case law cited, it appears that the Revenue, in normal course, without having challenged the certificate issued by EPCH declaring the goods as handicrafts and without having substantial evidence raised the objection that the subject goods were not the Handicrafts 5.1 The appellant has referred to CBEC Circular No. 3/2010-Cus., dated 12-2-2010 wherein in Para 4, the Board has clarified that assessing authorities should normal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market because of its beauty. We also note that the appellant had imported stone etc. also for use in the exported furniture. On the other hand the revenue has gone by the examination of the furniture by the customs officers, who cannot be held to be experts in the field. There is no expert opinion produced by the customs authorities. On the other hand the fact that the appellant is registered with the export promotion council in handicraft, is indicative of the fact that furniture manufactured by the appellant is handicraft, in which case the benefit of the notification No. 21/2002 would be available to them. 5.3 The appellant has pointed out that in case they claim the duty drawback treating the subject goods as furniture , they woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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