1. M/s Air Freight has filed this revision application on behalf of the Director of Agricultural Meteorology, Poona against order in appeal passed by the Appellate Collector of Customs, Bombay (S/49-217/76GS dated 28-7-76 issued on 18-11-76). The short point relate to giving benefit of notification No. 109-Cus dated 20th July, 1976 to the goods imported by the appellants namely Galvanometer and Cup assembly and cleared under the Bill of Entry No. 208/18-7-73. The appellants have stated that the goods are covered by a valid D.E.C. & N.M.I, certificates issued by the appropriate authorities. These certificates had also been produced along with their refund claim to the Asstt.
Collector of Customs. The Asstt. Collector of Customs, however, had rejected the claim on the ground that NMI certificate had not been produced at the time of clearance of the goods nor was extension of time for its production given. The Appellate Collector rejected the appeal as unsubstantiated.
2. Shri S.G. Bhandari, Asstt. Meteorologist appearing on behalf of the appellant stated that the certificates had been produced at the earliest opportunity along with refund claims made by them and accordingly their case for exemption is fully covered by the aforesaid notification. Shri K.V. Kunhi Krishnan, learned Departmental Representative stated that in accordance with the wording of the Notification, the certificate should be produced at the time of clearance. He, however, stated that the Custom House is not strict in this matter and has been admitting the claims even though the certificates are produced after the clearance. Since the certificates would cover the goods in question and the exemption is applicable, the order of the Appellate Collector is set aside and the appeal is allowed.