9911796707
TMI Blog2023 (12) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... tatute. The proviso clause appended to section 149 provides that amendment of the documents are permissible on the basis of evidence in existence at the time of clearance of the goods from the customs station. In this case, it is not the case of Revenue that the impugned capital goods were not imported by the appellants for accomplishing the purpose mentioned in the notification dated 11.11.1997. This fact is evident from the application dated 10.10.2019 filed by the appellants before the competent authorities for issuance of the DEC. Since, the B/Es in question were filed much after the date of such application, seeking for availment of duty exemption, it cannot be said that the department was ignorant about the entitlement of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case are that the appellants herein M/s Delhi Metro Rail Corporation Limited (DMRC) had filed the Bills of Entry (B/E) before the customs authorities for clearance of 'escalators with accessories'. The said goods were classified under CTI 8428 4000. The Central Government vide Notification No.84/97- Customs dated 11.11.1997 has exempted from payment of whole of the duty of the customs on all goods imported into India, for execution of projects financed by the United Nations or an International Organization and approved by the Government of India. Availment of exemption provided in the said notification is subject to the condition that the importer produces prescribed 'Essentiality Certificate' before the Assistant/Deputy Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant should not be penalized for non-consideration of the application by the one wing of the Government belatedly. He further submitted that since the goods imported by the appellants were intended for the specific use, as per the terms provided under the Notification dated 11.11.1997, the benefit of duty exemption should not be denied for no fault of the appellants. To support such stand, the learned Advocate has relied upon the judgements of the Hon'ble Supreme Court in the case of Commissioner of Customs (Imports) Mumbai Vs. Tullow India Operations Ltd., reported in 2005 (10) TMI 502 - Supreme Court and ONGC Ltd. Vs. Commissioner of Customs, Mumbai reported in 2006 (8) TMI 181 - Supreme Court. On the basis of the submissions made, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... custom house to be amended in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed : Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." 7. On reading of the above provisions, it transpires that amendment of the documents filed for the import or export goods is permissible under the statute. The proviso clause appended to section 149 (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such notification, which was specifically designed in the public interest to grant the benefit provided thereunder. Identical issue involved in these appeals have been dealt with by the Hon'ble Supreme Court in the case of Tullow India Operations Ltd. (supra). The relevant paragraphs in the said judgement are extracted here under: "35. The essentiality certificate, thus, must be treated to be a proof of the fact that the importers have fulfilled the conditions enabling them to obtain the benefit under the exemption notification. 36. The principles as regard construction of an exemption notification are no longer res integra; whereas the eligibility clause in relation to an exemption notification is given strict meaning wherefor the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rport of statutory notification can be taken away. In terms of Section 151A of the Customs Act, it is only the Board which may issue instructions. Even under the aforementioned provision, the Board exercises a limited power. [See Pahwa Chemicals (P) Ltd. v. Commissioner of Central Excise, New Delhi -(2005) 2 SCC 720]. 41. Having regard to the facts and circumstances of this case, we are of the opinion that the Tribunal has committed no illegality in remitting the matter back to the Commissioner. Civil Appeal No. 5900 of 2004 is, therefore, dismissed. 42. We for the reasons aforementioned remit the matter to the Commissioner for similar purpose in the matter of ONGC for consideration of the matter afresh. The Commissioner is directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
