SH. LALDAIHZAUVA Vs. LALNUNSANGI

JUDGEMENT

(1.) The petitioner, a private limited company, engaged in the business of sale and installation of imported Uninterrupted Power Supply Systems (UPS) has filed this writ petition, challenging the order passed by the Commissioner of Customs (Appeals), in Order-in-Appeal C-Cus Nos. 468-547/2013, dated 28-3-2013, in File Nos. C3/64/O/2012-Sea, C3/752-761, 789-802, 907-914, 1028-1034, 1070-1073, 1204-1206, 1210-1219, 1236/O/2012-SEA, C3/10-16, 132-135, 163-165, 202-209/O/2012-Sea C.Cus. Nos. 468 to 547 of 2013, dated 28-3-2013.

(2.) The facts, which are necessary for the disposal of the writ petition are that, the petitioner has filed 80 appeals against the orders of assessment made by orders-in-original, dated 3-2-2012, by the Assistant Commissioner of Customs, Group 5A, Sea Port, classifying the imported goods, namely, UPS under CTH 8504 40 90, denying the claim for exemption of basic Customs Duty, under Notification No. 25 of 2005, dated 1-3-2005, and ordering assessment with merit rate of duty.

(3.) The petitioner contended that there are two types of UPS systems, namely, Stand-by Power Systems and Online UPS Systems and the exemption notification, on which the petitioner placed reliance is an unconditional one and does not require any end-use proof and that the notification should be read in its plain language and since there is no end-use condition attached to it, the petitioner is eligible for the benefit of exemption. In this regard, reliance was placed on Order-in-Original No. 21/2010, dated 11-1-2010. Further, it was contended that the order passed by the Assistant Commissioner of Customs, is per se illegal, having not followed the order, dated 11-1-2010, and it is a non speaking order.