COMMISSIONER OF CUSTOMS Vs. ESPN SOFTWARE LTD.

JUDGEMENT

(1.) THE appellant, i.e., the Department of Customs claims to be aggrieved by an order of the Central Excise and Sales Tax Appellate Tribunal (for short CESTAT), dated 2 -5 -2013 ( : 2013 (293) E.L.T. 535 (Tri. -Del.)) contending that the said Tribunal incorrectly appreciated the facts and circumstances of the present case and upset the findings of the Commissioner that the import licence issued in the present case was invalid. Briefly, the facts are that the respondent (hereafter referred to as "importer") at the relevant time imported goods valued at Rs. 6,46,73,363/ - claiming that they were classifiable under Headings 8529 and 8543 of the Customs Tariff Act. Eventually, these were held to be falling under Heading 8528 and so dealt with. The bone of contention in the present case is as to the determination of the Tribunal that the importer had produced the relevant licence after the import.

(2.) THE import in the present case was made during the period 17 -7 -1996 to 13 -2 -1997. Apparently, the importer did not possess the licence but had relied upon letter written to the Director General of Foreign Trade (for short DGFT) for clarification as to whether licence was required; the letter dated 11 -2 -1995 was relied upon for this purpose. More importantly, the DGFT's clarification of 22 -2 -1996 that the said goods are freely importable was also pressed into service. The matter was adjudicated at different stages and also remanded several times.

(3.) EVENTUALLY , the Commissioner by his order -in -original dated 9 -5 -2012 upheld the show cause notice issued to the importer concluding that since the importation was of prohibited goods, necessary and consequential action in terms of provisions of the Customs Act, i.e., Section 111 was called for.