2021-VIL-468-CESTAT-CHE-CU

CUSTOMS CESTAT Case

Customs - appellants re-imported aircraft engines and parts thereof which were exported for the purposes of repairs/reconditioning etc. – appellant claimed exemption from additional duty, integrated tax, compensation cess under Notification No.46/2017 dated 30.06.2017 and customs duty was limited to the value of fair cost of repairs carried out including the cost of materials used in the repairs plus insurance and freight - at the time of import the appellants paid the duty under protest and later filed refund claim which was rejected by the original authority and such rejection was upheld by Commr. (Appeals) – Hence this appeal – HELD - it is clear from the preamble of the Notification No.46/2017 dated 30.06.2017 that whole of additional duty, integrated tax, compensation cess are wholly exempt and customs duty would be limited to be taxed on the value of the fair cost of repairs carried out including cost of materials used in repairs, insurance and freight charges – the absence of mention of integrated tax and compensation cess in column (3) under serial no. 2 of the exemption Notification would mean that only the basic customs duty on the fair cost of repair charges, freight and insurance charges are payable and integrated tax and compensation cess are wholly exempted - case involving identical issue in respect of appellant themselves has been decided in their favour by the Principal Bench of this Tribunal - the impugned order is not sustainable and set aside - the appeal is allowed - Vide the Miscellaneous application appellant requested for change of address and also on appointment of Resolution Professional under Insolvency and Bankruptcy Code, 2016 be taken on record – continuation of proceeding during moratorium imposed under Section 14 of the Insolvency Code – HELD - the moratorium imposed under Section 14 of the Insolvency Code has been lifted by NCLT. Therefore, the proceedings, if any, can be continued. Moreover, even though the moratorium was imposed, it was on the claims by creditors and it was not applicable to the instant case which does not deal with any demand against the appellant but involves, on the contrary, a claim by the appellant themselves. On perusal of the order of NCLT, either way, the proceedings can be continued - the second request of the appellant for change of address can also be incorporated in the cause title - the Miscellaneous Applications filed by appellants is allowed

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