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TMI Blog2018 (7) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in the case of Commissioner of Customs (Import), Mumbai vs. TULLOW India Operations Ltd. [2005 (10) TMI 502 - SUPREME COURT OF INDIA] observed that exemption benefit cannot be denied on the ground of delay in production of Essentiality Certificate. In so far as the competent authority issued the Essentiality Certificate in respect of the instant project imports, there is no reason to deny the benefit of the exemption notification - appeal allowed - decided in favor of appellant. - Appeal No. C/49/08 - FO/76173/2018 - Dated:- 16-3-2018 - SHRI P.K. CHOUDHARY, MEMBER(JUDICIAL) And SHRI C.J. MATHEW, MEMBER(TECHNICAL) Shri Ravi Raghavan, Advocate Shri H. Shukla, C.A. for the Appellant Shri S.N. Mitra, AC(AR) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excess duties paid does not arise. On appeal, the Commissioner(Appeals) rejected the appeal of the appellant. Hence, the present appeal before the Tribunal. 3. The ld.Advocate appearing on behalf of the appellant filed copy of the Circular No.31/2013-CUS dated 06.08.2013. He relied upon various case laws as under:- (a) Commr. of Cus. (Imports), Mumbai v. Tullow India Operations Ltd. [2005 (189) E.L.T. 401 (S.C.)] (b) O.N.G.C. Ltd. v. Commissioner of Customs, Mumbai [2006 (201) E.L.T. 321 (S.C.)] (c) Essar Projects India Ltd. v. Commissioner of Customs (Port), Kolkata [2015 (329) E.L.T. 130 (Tri.-Kolkata)] (d) Bharat Earth Movers Ltd. v n Commissioner of Customs, Mysore [2006 (201) E.L.T. 60 (Tri.-Bang.)] (e) RBF RIG Corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for availing project rate of customs duty as applicable for setting up a new industrial unit under the said notification issued by the Ministry of Petroleum and Natural Gas. Hence, we do not find any reason to deny the benefit of the exemption notification. 7. The Hon'ble Supreme Court in the case of Commissioner of Customs (Import), Mumbai vs. TULLOW India Operations Ltd. (supra) observed that exemption benefit cannot be denied on the ground of delay in production of Essentiality Certificate. The relevant portion of the said decision is reproduced: 31. It is no doubt true that the fiscal liability has to be certain. There cannot, however, be any doubt that in a case of this nature ONGC being a government company for al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was itself dependent upon the question as to whether the Appellant was possessed of a valid oil exploration licence or not. It is, however, equally true that right to renewal of a licence is a valuable right. [See D. Nataraja Mudaliar v. The State Transport Authority, Madras, AIR 1979 SC 114] The Appellant applied for grant of renewal of the said licence before its expiry. The said renewal has been granted with a retrospective effect. In law, thus, the Appellant had been holding a valid licence continuously. The factual events as noticed hereinbefore clearly show that the Appellant's application for grant of essentiality certificate by the Directorate General of Hydrocarbons was not entertained in absence of renewal of the licence. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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