M\s. Mysore Metal Industries Vs. The collector of Customs, Bombay
EmailAppeal: Civil Appeal No.342 (NM) of 1987.
Petitioner: M\s. Mysore Metal Industries
Respondent: The collector of Customs, Bombay
Apeal: Civil Appeal No.342 (NM) of 1987.
Judges: SABYASACHI MUKHARJI & S.RANGANATHAN, JJ.
Date of Judgment: May 11, 1988
Head Note:
CUSTOMS ACT, 1962:
Customs duty – Notification No.227/76 – Eligibility for the benefit of exemption – Held that the burden is on the party who claims exemption, to prove the facts that entitled him to exemption.
JUDGEMENT:
O R D E R
1. This is an appeal from the order of the Customs, Excise and Gold (Control) Appellate tribunal, hereinafter called the CEGAT. The Tribunal held that the appellants would succeed in their claim before the Tribunal only if they could show that the goods imported were High Density Polyethylene Moulding Powder. According to the Tribunal the appellants had failed to do this, hence, the Tribunal was of the view that the appellants were not eligible for the benefit of the exemption notification No.227\76 as amended and applicable at the material time in respect of imported product. According to the Tribunal the appellants were also not entitled to the refund which is consequential to the benefit under notification. In the premises the Tribunal refused to interfere with the order of lower authorities and dismissed the appeal.
2. We find that the Tribunal arrived at its finding on an examination of all the relevant and legal materials including the chemical test report. The burden is on the party who claims exemption, to prove the facts that entitled him to exemption. The appellant has failed to discharge the onus. As the Tribunal arrived at its conclusion based on the relevant facts and circumstances, there is no scope or ground for interference with the order of the Tribunal. In this premises this appeal is rejected.
3. Counsel for the appellant stated that some of the matters are pending between the parties. The same would be disposed of in accordance with law on the basis of material available in those proceedings.
1. This is an appeal from the order of the Customs, Excise and Gold (Control) Appellate tribunal, hereinafter called the CEGAT. The Tribunal held that the appellants would succeed in their claim before the Tribunal only if they could show that the goods imported were High Density Polyethylene Moulding Powder. According to the Tribunal the appellants had failed to do this, hence, the Tribunal was of the view that the appellants were not eligible for the benefit of the exemption notification No.227\76 as amended and applicable at the material time in respect of imported product. According to the Tribunal the appellants were also not entitled to the refund which is consequential to the benefit under notification. In the premises the Tribunal refused to interfere with the order of lower authorities and dismissed the appeal.
2. We find that the Tribunal arrived at its finding on an examination of all the relevant and legal materials including the chemical test report. The burden is on the party who claims exemption, to prove the facts that entitled him to exemption. The appellant has failed to discharge the onus. As the Tribunal arrived at its conclusion based on the relevant facts and circumstances, there is no scope or ground for interference with the order of the Tribunal. In this premises this appeal is rejected.
3. Counsel for the appellant stated that some of the matters are pending between the parties. The same would be disposed of in accordance with law on the basis of material available in those proceedings.
