Case Law Details
Commissioner of Customs Vs Medreich Sterilab Ltd. (Madras High Court)
It is well settled law that to avail the exemption of duty under any Notification, the Rules and Regulations and the conditions prescribed therein have to be strictly adhered and there is no place for equity or intendment in the interpretation of the taxing By holding that the Rules of 1996 are only procedural or directory in nature, the learned Tribunal has frustrated the very purpose of Rules 3 and 4 in question by holding that the Assessee is entitled to the exemption for import made on 28.6.2003. There is no dispute before us that the registration under Rules 1996 was granted in favour of the Assessee only on 14.7.2003 and not at any point of time prior to that and therefore we cannot uphold the order passed by the learned Tribunal.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
The Revenue has come up in Appeal against the order dated 14.9.2015 of the CESTAT whereby the learned Tribunal dismissed the Appeal filed by the Revenue in favour of the Respondent/Assessee M/s.Medreich Sterilab Limited holding that Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 (hereinafter referred to as ‘Rules 1996’) were only procedural in nature and therefore, though the Application for registration under Rule 3 was filed later on and the Registration granted to the Respondent/Assessee to avail the exemption from payment of duty in respect of import under Bill of Entry No.550344 dated 28.6.2003 under which goods imported in question which were cleared by the Customs Authority on 30.6.2003, prior to the date of Registration under Rule 3 on 14.7.2003, the Tribunal upheld the order of the lower appellate authority and thereby granted the exemption claimed by the Assessee.
2. The relevant observation of the Tribunal is quoted below for ready reference:-
Please become a Premium member. If you are already a Premium member, login here to access the full content.
