2025-VIL-2007-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Section 3(5) of Customs Tariff Act, 1975 – Import of goods – Demand of duty – Entitlement of exemption – Appellant is engaged in manufacture of hydraulic excavators – Directorate of Revenue Intelligence initiated investigation into Appellant’s imports and found that Appellant was importing parts of excavators without paying Countervailing Duty (CVD) – After due process of law, Commissioner confirmed demand of CVD – Whether Appellant’s claim for SAD exemption under Notification No.29/2010-Cus is tenable – HELD – Appellant is not contesting the findings in impugned order in so far as it holds that CVD was payable on MRP of imported goods. Appellant had paid duty demand as proposed in show cause notice. Appellant had confined its submissions to claim for SAD exemption under Notification No.29/2010-Cus. Adjudicating Authority had chosen to deny benefit of exemption on ground that Notification No.29/2010 is a conditional notification and only unconditional notification which was not claimed at time of clearance can be extended at a later period, i.e. after clearance of goods. Notification No.29/2010 extends benefit of exemption from additional duty of customs leviable under Section 3(5) of the Act to goods that answer the description specified therein. There are no conditions specified in said notification which are mandated to be complied with to avail benefit of notification. It is not open to Department to infer a condition that is not expressly stipulated. Even if an applicant does not claim benefit under a particular notification at initial stage, he is not debarred from claiming such benefit at a later stage. Appellant is entitled to benefit of Notification No.29/2010-Cus and findings of adjudicating authority in this regard are liable to be set aside – Appeal allowed
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