Custom, Excise & Service Tax Tribunal
M/S. Cartoon Sanitation vs Cc, New Delhi on 14 December, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO. 2, R.K. PURAM, NEW DELHI PRINCIPAL BENCH, NEW DELHI CUSTOMS APPEAL NOs. 665, 674 & 675 of 2007-SM [Arising out of Order-in-Original No. 40/2007 dated 31.8.2007 & 42/2007 dated 6.9.2007 both passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi ] For approval and signature: Honble Mr. S.S. Kang, Vice President 1. Whether Press Reporters may be allowed to see the order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Departmental authorities? M/s. Cartoon Sanitation, M/s. Breight Metals & Traders Appellants Vs. CC, New Delhi Respondent
Appearance:
Shri Piyush Kumar & Shri V.K. Agrawal, Advocates for the appellants, Shri B.S. Suhag, Departmental Representative, for the respondent Coram:
Honble Mr. S.S. Kang, Vice President Date of Hearing: 14.12.2008 FINAL ORDER NO._________________ dated __________ Per S.S. Kang:
Heard both sides.
2. Since the common issue involved in these appeals, they are being taken together for hearing.
3. In these cases the goods were confiscated and allowed to be redeemed on payment of redemption fine and penalty on the ground that the same were imported in violation to the amended Foreign Trade Policy. The case of the Revenue is that vide public notice dated 16.7.2007 amendment was made in the foreign trade policy whereby the subjected goods were allowed to be imported at ICD, Loni, Ghaziabad instead of ICD, Tughlakabad.
4. The appellants submitted that the foreign trade policy was relaxed vide DGFT letter dated 7.9.2007 relaxed the condition to the extent that pending containers of metallic scrap which were arrived at ICD, Tughlakabad upto 31.8.2007 can be cleared without restriction imposed vide public notice dated 16th July, 2007.
5. In the present case the import was made prior to 31st August, 2007 and the relaxation which were allowed vide letter dated 7.9.2007 was not taken into consideration by the lower authorities. In these circumstances the impugned orders are set aside and the matters are remanded to the original adjudicating authority to decide the matters afresh after affording reasonable opportunity of hearing to the appellants.
(Dictated & pronounced in the Open Court.) (S.S. KANG) VICE PRESIDENT Dated 15th January, 2008 RK