SYNCOTTS INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, MUMBAI-I

JUDGEMENT

(1.) The appellant imported tennis court requisites and filed Bill of Entry classifying the goods under Chapter Heading 9506 claiming the benefit of Notification 146/1994. The department was of the view that the goods have not been classified properly and benefit of the notification is not admissible. Following the principles of natural justice, the Dy. Commissioner denied the benefit of notification and demanded duty of Rs. 6,55,445.46. The Dy. Commissioner held the classification of the various items under Chapter sub -heading 3214.10 (for five items), 3208.90, 9603.90, 8202.99 and 6914.90. In appeal, Commissioner (Appeals) held that benefit of Notification No. 146/1994, dated 31 -7 -1994 is available only when the goods are imported into India by National Sports Federation under certificate issued by the Sport Authority of India. As the goods were imported on behalf of the All India Tennis Federation, the Commissioner did not consider the Federation as the importer and held that benefit of the notification is not available. Main argument of the ld. counsel is that a certificate was produced from the Sport Authority of India certifying that the goods have been imported by All India Tennis Association and are to be used in national/international competition. He contended that the invoices and the bill of entry indicate the name of the importer as "M/s. Syncott International account of All India Tennis Association". All India Tennis Association also gave a certificate to the Central Bank of India for opening LC with the supplier and stated in that letter that the All India Tennis Association is importing the goods.

(2.) Learned AR appearing on behalf of the Revenue stated that in case a notification intends to exempt goods which are "imported by or for delivery to" any person then the intention is specifically brought out in the notification. He cited the example of Notification No. 51/96 -Cus., dated 23 -7 -1996. He further stated that as the goods have not been imported by a National Sports Federation, the benefit of exemption is not available.

(3.) We have considered the facts and submissions made by both sides.