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TMI Blog2019 (5) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported goods which occurred due to subsequent notification with retrospective effect. The use of slash between two categories of goods brings confusion as to which of those two categories was imported vide invoice under reference. More importantly, the annexed document to such certificate containing description of goods indicated that it was of silver colour which is usually the colour of normal aluminium foil - the appellant failed to substantiate with cogent evidence that it had imported colour coated laminated aluminium foils to make it eligible for exemption from Safe Guard duty. Appeal dismissed - decided against appellant. - Customs Appeal No. C/64 of 2010 - A/85969/2019 - Dated:- 24-5-2019 - MR. C J MATHEW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) is assailed before this Tribunal. 3. On perusal of the order of Commissioner Customs (Appeals), it is noticed that he had rejected the appeal primarily on three grounds: First; Invoice, packing list and Bill Of Landing did not disclosed that imported goods were colour aluminium foils as it was mentioned as aluminium foil only in those documents; Second; Appellant failed to establish that imported goods were colour coated aluminium foils; Third; sample shown by the appellant was not representing piece of sample as not collected from the imported goods itself at the time of clearance. 4. In the memorandum of appeal and during hearing of appeal, Learned Counsel for appellant submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference by the Tribunal. 6. We have heard the issue at length and perused the case record. Admittedly notification no. 71/2009 dated 19-06-2009 exempted colour laminated aluminium foil from Safe Guard duty w.e.f. 23-03-2009 and Appellant s import was made and goods were cleared in between the two dates but none of the documents produced before the Customs Authorities for customs clearance reveal the description of item was colour coated aluminium foil. Admittedly there no such occasion at the time of clearance to draw representative sample, as there was no dispute concerning application of Safe Guard duty on the imported goods which occurred due to subsequent notification with retrospective effect. Appellant also produced a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en two categories of goods brings confusion as to which of those two categories was imported vide invoice under reference. More importantly, the annexed document to such certificate containing description of goods indicated that it was of silver colour which is usually the colour of normal aluminium foil. We, therefore, considered one of the view that the appellant failed to substantiate with cogent evidence that it had imported colour coated laminated aluminium foils to make it eligible for exemption from Safe Guard duty. Hence the order. 8. The appeal is dismissed and order no. 596(GR.IV)2009(JNCH)/ IMP-219 dated 28-10-2009 passed by the commissioner is hereby confirmed. (Order pronounced in the court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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