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TMI Blog2024 (6) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ter? HELD THAT:- It is found that after the objection of the Customs Department in assessing the Bills of Entry filed during the period March 2013 about applicability of the said notification to the imported goods, the appellant wrote to DGFT seeking for clarification on the stand of the Customs Department on the applicability of N/N. 77(RE-2008)/2004-2009 dated 09.01.2009 to imported Round Ridge Cement Tiles. The DGFT communicated its opinion through letter dated 27.12.2013 observing that the import of cement tiles under ITC(HS) Code No.68101990 is free for import and such cement tiles would not come within the ambit of N/N. 77(RE-2008)/2004-2009 dated 09.01.2009. It is found that in the impugned orders, the learned Commissioner(Appeals) d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Ridge Cement Tiles falling under CTH 68101990. Alleging that the said cement Tiles are processed tiles and allowed to be imported free provided the value of the goods is US$ 50 per square meter and above as per Notification No. No.77(RE-2008)/2004-2009 dated 09.01.2009 issued under Foreign Trade Policy(2009-14) , and in the present case the value per square meter being US$6.98 and consequently, it is proposed to confiscate the same under Section 111(d) of the Customs Act, 1962 and enhance the value to US$50. The Appellant resisted the said action of the department through their letter dated 29.03.2013; however, waived issuance of Show Cause Notice. Consequently, the Bill of Entry was assessed and it was ordered by the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, appellant preferred an appeal before the learned Commissioner(Appeals). Also Revenue has filed appeal against the said order of the adjudicating authority on the ground that while computing the penalty amount, the applicable interest amount was not included. The learned Commissioner(Appeals) rejected their appeal and allowed Revenue s appeal. Consequently, the appellant filed appeal No.C/20562/2015 against rejection of their appeal and appeal No.C/20168/2016 for allowing Revenue s appeal enhancing penalty by including interest components in the penalty amount. 3.1. At the outset, the learned Senior Advocate for the appellant has submitted that the DGFT Notification No.77(RE-2008)/2004-2009 dated 09.01.2009 does not apply to the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prises Vs. Addl. Commissioner of Customs (Adj.), Tuticorin [2021(378) ELT 127 (Mad.)] ii. EIH Associated Hotels Ltd. Vs. CC , Nhava Sheva [2020(374) ELT 807 (Tri. Mumbai)] iii. Casio India Co. Ltd. Vs. CC, Mumbai [2000(121) ELT 379 (Tri-Delhi)]. 3.2. Further the learned Senior Advocate has submitted that the confirmation of demand in relation to appeal No.C/20562/2015 is irregular inasmuch as the adjudicating authority without finalization of the assessment issued the show-cause notice and later on adjudication confirmed the demand. Thus, it is in contravention to the principles laid in the following judgments:- i. A.S. Syndicate (Warehousing) P. Ltd. Vs. CC(Port) [2011(267) ELT 469 (Cal.)] ii. CC(Import), Mumbai Vs. Mahesh India [2009(243) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner(Appeals) did not have the opportunity to examine the said clarification issued by the DGFT after the order was passed, whereas in the subsequent order dated 22.01.2015 before the learned Commissioner(Appeals) the said opinion of the DGFT was placed by the Appellant. However, it was discarded by the learned Commissioner(Appeals) observing that in absence of issuance of any amendment or clarification to the said Notification, the opinion is not binding on the Department. 9. We do not find merit in the said observation of the learned Commissioner(Appeals). To interpret the scope and application of the provision of Policy, the authority is vested with DGFT and their opinion is binding on all concerned including the Customs Department as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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