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TMI Blog2023 (8) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of duty applies. After amendment w.e.f. 19.08.2009, this provision is also included. It can be seen that prior to 19.08.2009, subsection (8) did not specify that the provisions contained in Section 15 of Customs Act would be applicable to determine the date on which the rate of duty / ADD is payable - The Hon ble Apex Court in the case of SNEH ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [ 2006 (9) TMI 179 - SUPREME COURT] was dealing with the situation prior to amendment to subsection (8) of 9 A and held that ADD would be payable at the time of import of the goods. Taking note of the amendment, the Commissioner (Appeals) has held that appellant is not liable to pay ADD. The decision in the case of M/S. LSML PRIVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 17.09.2009 was issued for payment of ADD amounting to Rs.11,76,768 along with interest. The appellant contested the demand and after personal hearing, the original authority vide order dated 05.03.2012 confirmed the demand of ADD along with interest. On appeal, the Commissioner (Appeals) set aside the said order. Aggrieved, the department is now before the Tribunal. 2. The Ld. AR Shri Rajaraman reiterated the grounds of appeal. The decision in the case of M/s. LSML Pvt. Ltd. Vs Principal Commissioner of Custom, Chennai 2023 (383) ELT 75 (Tribunal -Chennai) was relied. It is submitted that the Commissioner (Appeals) has erroneously relied on the decision of the Apex Court in the case of Sneh Enterprises Vs Commissioner 2006 (202) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made there under, relating to non-levy, short-levy, refunds, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act . After amendment, subsection (8) to 9 A reads as under: [(8) The provisions of Customs Act, 1962 (52 of 1962) and the rules and regulations made there under, including those relating to the date of determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of the appellant. It, in fact, supports its contention. The question as to when import of goods is complete would depend upon contract between the parties and/or statute governing the field. It is not a part of common law that the import of the goods would be deemed to have been completed only when it passes the customs barrier. Such a provision had been made for achieving definite purposes, i.e., for the purpose of calculating customs duty. 23. In absence of a statute, the contract between the parties would not be superceded. Sub-Section 6 of Section 3 or Sub-Section 8 of Section 9A of Customs Tariff Act was enacted to achieve a specific purpose. Its operation is limited from the date it came into force. It cannot be applied wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to 2004. 25. While dealing with a taxing provision, the principle of Strict Interpretation should be applied. The Court shall not interpret the statutory provision in such a manner which would create an additional fiscal burden on a person. It would never be done by invoking the provisions of another Act, which are not attracted. It is also trite that while two interpretations are possible, the Court ordinarily would interpret the provisions in favour of a tax-payer and against the Revenue. 26. The notification dated 22-5-2002, on its face value, is prospective in operation and not retrospective. It, in no uncertain terms, states that Central Government thereby may impose duty only, inter alia, on lead acid batteries originat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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