2025-VIL-1502-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs - Focus Product Scheme License (FPS), Vishesh Krishi and Gram Udhyog Yojana License (VKGUY), Provisional assessment - The appellant filed Bills of Entry (BoEs) for import of Copper Concentrate. The BoEs were filed provisionally as the appellant did not have the final invoices. The appellant later paid the differential duty arising from the increase in final invoice value through FPS and VKGUY licenses. The Department denied the benefit of payment through these licenses, arguing that the exemption under the relevant notifications could only be claimed at the time of clearance by producing the licenses - Whether the appellant was entitled to claim the benefit of exemption under the FPS and VKGUY licenses even though the licenses were not produced at the time of provisional clearance of the goods - HELD - The expression "clearance" should be interpreted in the context of the factual matrix of the case, where the goods were cleared provisionally - The Tribunal on the decision in Zuari Agro Chemicals Ltd. v. Collector of Customs, Bombay, distinguished between "removal" and "clearance", and held that the goods can be said to be cleared for home consumption only after final assessment and orders of the proper officer – The matter is remanded to the original authority to consider the benefit of the licenses and the consequent exemption, if the appellant had complied with the eligible certificates and other conditions prior to the final clearance upon final assessment - The appeals were allowed by way of remand
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