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TMI Blog2021 (12) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... to be used in national or international championship to be held in India or abroad. Therefore, the certificate issued by the AIFF is suffice to fulfill the condition of the notificaition and there is no ambiguity in the said condition. Appeal dismissed - decided against Revenue. - CUSTOMS APPEAL NO: 155 OF 2008 - A/ 87247/2021 - Dated:- 29-11-2021 - MR ASHOK JINDAL, MEMBER (JUDICIAL) AND MR C J MATHEW, MEMBER (TECHNICAL) Shri Ramesh Kumar, Assistant Commissioner (AR) for the appellant Shri T Vishwanathan, Advocate with Shri Akhilesh Kangazia, Advocate for the respondent ORDER Revenue is in appeal against the impugned order wherein Learned Commissioner (Appeals) has allowed the benefit of Notification No. 21/2002-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on from payment of customs duty in terms of condition No. 85 of the said notification. Further, AIFF vide letter dated 4th October 2005 confirmed that the international championship of the Asian Football Confederation Under-20 Tournament will be held at the artificial football ground. But the adjudicating authority insisted for a bond with the condition that the respondent within one year or such extended period will furnish such documents as may be called by the proper officer and will renew the bond and the bank guarantee till the event i.e. national or international football championship or competition to be held in India or abroad is fulfilled and on demand will pay the differential duty with fine and penalty. The respondent vide letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... highest organisation, other than Government, by which the game or sport is controlled or regulated, or the Sports Authority of the concerned State, that the requisites for games and sports are required to be used in a national or international championship or competition to be held in India or abroad. It is his submission that the championship was not held in India and the respondent has failed to produce any evidence on record that any competition of national or international level was conducted at the said turf. Therefore, they are not entitled to the benefit of notification and the condition of the notification has to be followed strictly. To support this contention, he relied upon in the case of Commissioner of Customs (Import), Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the first end-use bond given was that the Asian Football Confederation under 20 Tournament was to be held on the said grounds in India. Since the same was not held, the party has submitted two other certificates, one claiming that a match was held between Indian National seniors and Indian National juniors, and this certificate was considered to be a national competition by the All India Football Federation. I do agree here with the assessing officer's understanding and ruling that the exhibition match between the juniors and the seniors cannot be treated as a national competition, since a competition involves playing at various levels and not just an exhibition match. I however come to the next certificate produced by the party w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst local outfit Vancouver City Club, Cardiff City Club from England and a Chinese Under 20 side. On perusal of the above, it is seen that this tournament had participants from Vancouver in Canada Cardiff City Club from England, China and the national side from India. As such it does qualify as an International Under- 20 tournament/competition. The arguments by the party that the Notification does not prescribe any time limit are also important I would Sites to mention hereunder that all the above arguments are in addition to the legal requirements which are only for a certificate of the All India Football Federation, and no requirements for an end-use condition. The department has gone beyond the legal requirements and I have exam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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