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TMI Blog2024 (8) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire SCN has been issued on assumptions and presumptions. There are no factual or legal basis to hold that there is a violation of condition (ii) as alleged by the department. The issue on merits is answered in favour of the appellant and against the Revenue. Time Limitation - suppression of facts or not - HELD THAT:- The SCN has been issued under Section 25 (1) and also demanding duty under proviso to Section 28 (1) of the Customs Act, 1962. On perusal of the SCN, there are no whisper alleging that there is suppression of facts with intention to evade customs duty on the part of the appellant. So also, there is no evidence adduced by the department to show that the appellant has suppressed facts. In fact, the department has issued the SCN after collecting the documents from the appellant that they have conducted 3 one day international matches during the years 1996, 1997 and 1998. The SCN has been issued after a lapse of more than 7 years. Thus, the ingredients of proviso to Section 28 (1) are not present in the case on hand. The demand raised is therefore time--barred. The issue on limitation is also answered in favour of appellant and against the Revenue. The impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand duty of Rs.2,28,15,874/-- under Section 28 (1) of the Customs Act, 1962 along with interest and for imposing penalty under Section 112 (a) of the Act ibid. The notice also proposed confiscation of the goods imported under 5 Bills of Entry. 5. After due process of law, the original authority held that the appellant has violated condition No. (ii) of the Adhoc Exemption Order and ordered for confiscation of the goods giving an option to redeem the same on payment of redemption fine of Rs.28 lakhs. The duty demand proposed in the SCN was confirmed and penalty of Rs.22 lakhs was imposed under Section 112 (a) of Customs Act, 1962. Aggrieved by such order, the appellant is now before the Tribunal. 6. The Ld. Counsel Ms. S. Sridevi appeared and argued for the appellant. It is submitted that the appellant is an affiliation of the Board of Control for Cricket in India (BCCI) and are promoting the game of Cricket in Tamil Nadu. BCCI is the Government body conducting cricket matches domestically in India and also organizing International Cricket matches in India. BCCI conducts matches all over India by way of rotation as per allocation. When matches are allotted to the appellant, such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave become a functional part of the stadium. There is nothing in the order that the use of flood light has to be restricted only for the world cup. 6.6 The department has denied the exemption stating that the floodlight facility has been used for other matches which would tantamount to use for commercial purpose . The stand taken by the department is contrary to the conditions imposed in the Adhoc Exemption Order. If such interpretation is adopted, then the whole purpose for which the goods were imported and installed in the stadium would be defeated. The TNCA neither engages in any commercial activity nor the objective or the memorandum of TNCA promotes any commercial activity. It only promotes sports, particularly cricket and activities connected thereto. 6.7 The Ld. Counsel put forward arguments on the ground of limitation also. It is argued that the SCN has been issued under Section 25 (2) and the duty demand has been raised under proviso to Section 28 (1). However, the SCN does not allege that the appellant has suppressed facts with intention to evade payment of customs duty. There is no evidence adduced by the department as to suppression of facts for invoking the extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taging the World Cup cricket matches proposed to be played at the M.A Chidambaram Stadium and while the ground maintenance and other infrastructure facilities are of routine nature, the floodlighting of the stadium is a project by itself which would involve a big capital expenditure. While TNCA is making arrangements to meet the above expenditure, we would like to bring to your kind attention that while floodlighting to International Standards, it is necessary for TNCA to import 4 Nos. 61.7 Metres high hot dip galvanised Steel Mast with Polygonal cross section and tilted head frame which are essential to ensure a glare free playing condition. As the Masts are an essential to hold the floodlighting, we would be grateful if this could be classified as a sporting accessory thereby enabling us to import at zero customs duty and other associated duties. We understand that a similar exemption for import of luminaires was granted to Cricket Association of Bengal when the Eden Garden Cricket Stadium was provided with illumination by flood lights. This would enable TNCA to effectively lower the cost of the project and in turn help TNCA to install the floodlighting in the stadium from its li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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