9911796707
TMI Blog2023 (11) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... port invoice (72 MTs each) total up to the impugned quantity (360 MTs) and all other particulars of the import invoices are in sync with the details furnished in the impugned certificate - It is settled law that procedural lapses, if any, cannot come in the way of disallowing a substantive benefit to the party, as long as there was no prejudice caused to the contents and the intentions of the documents. As long as the language of the Notification is clear and unambiguous, it is not for the courts to go behind its prescription. Further, in a taxing statute there is no room for any intendment and regard has to be given to the plain language and clear meaning of the words. In accordance with the provisions of Customs Tariff (Determination o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46/2011-CUS dated 01.06.2011 (Sl.No.440) as the imported goods were liable for ASEAN India Free Trade Preferential Tariff rate of duty and duty accordingly was leviable on the imported goods @ 5%, thus having paid duty @ 2.5% in excess. 3. In appeal proceeding before the Ld. Commissioner (Appeals), the request of the appellants was rejected by the Ld. Commissioner (Appeals) inter alia stating as under:- 5. I find from the certificate IAI2013-0008807 dated 3.5.2013 issued by Thailand Government that goods were Thailand made and country of origin was Thailand but invoices were issued by UNIPLUS INTERNATIONAL EAST, Sharjah, UAE and goods were shipped/loaded from Bangkik, Thailand. The certificate issued by Thailand Government has no pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Thailand Government was not ticked and therefore he did not permit the grant of exemption Notification No.46/2011 dated 01.06.2011. 6. We are not in agreement with the view of the Ld. Commissioner (Appeals). It may be pointed out that the appropriate invoice number referred to (supra) is duly indicated in the said certificate at Sl.No.8. The said invoice is scanned below to establish the fact of indication of the invoice number with the import invoice, but for sub-division into A, B, C, D and E. 7. The appellants have submitted that as the original consignment was split up into five smaller imports, therefore, common invoice number (supra) had to be split up into five sets as A, B, C, D and E. We find this argument of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out does not violate any of the provisions of the Rules referred to above which could entail denial of the exemption. It is also settled law that where a more beneficial exemption is available to the assessee, it cannot be precluded from seeking duty relief thereto (refer- Commissioner of Customs, Chennai vs. Suvarna Florex [2003 (154) ELT 622 (Tri-Chennai)]). Moreover, procedural formality, if any cannot impede the grant of a substantive benefit as held by the Tribunal in the case of India Photographic Co. Ltd. vs. Collector of Customs, Bombay [1994 (71) ELT 524 (Tribunal),] and Shree Krishna Polyurethane India Pvt. Ltd. vs. Commissioner [1998 (102) ELT 162 (Tribunal)]. 8. For the reasons foregoing, we find that the Ld. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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