2024-VIL-865-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Appellant, a scheduled airline operator, imported aircraft parts and exported them for repairs, and upon re-import claimed exemption from integrated tax under Notification No. 45/2017-Customs dated 30.06.2017 – vide the earlier order Tribunal had ruled that the phrase "duty of customs" in the Notification does not include integrated tax - Department issued Notification No. 36/2021-Customs dated 19.07.2021 amending the earlier Notification to clarify that integrated tax is leviable - Whether Notification No. 36/2021-Customs dated 19.07.2021 amending Notification No. 45/2017-Customs dated 30.06.2017 would have retrospective effect or whether the amended Notification is merely clarificatory in nature – HELD - Section 25(4) of the Customs Act, 1962 provides that every notification issued under sub-section (1) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette. In the absence of any specific stipulation in the Amendment Notification providing otherwise, the said Amendment Notification shall come into force on the date of its issue by the Central Government i.e. 19.07.2021. The Amendment Notification dated 19.07.2021 cannot, therefore, have retrospective effect – Further, the requirement to pay customs duty and integrated tax on the repair value of re-imported goods pre-amendment and post amendment is not the same. Mere usage of the words ‘for removal of doubts’ or ‘it is clarified’ in the newly inserted Explanation (d) to Notification No. 36/2021-Customs will not, by itself, make the amendment clarificatory in nature as as it alters the scope of the original Notification - The amendment made on 19.07.2021 is substantive in nature as it seeks to additionally impose integrated tax, which otherwise pre-amendment was not to be paid on the re-import of goods. It cannot, therefore, be urged that despite the creation of a new liability to pay integrated tax under the Amendment Notification, the amendment would still be retrospective in nature - Findings to the contrary recorded by the Commissioner (Appeals) in the impugned orders on the basis of the Circular dated 19.07.2021 and the minutes of the 43rd Meeting of the GST Council cannot be sustained – the impugned orders are aside and appeals are allowed
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