The Kerala Science And Technology vs The Commissioner Of Customs on 4 June, 2008

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

Cus.Appeal.No. 14 of 2006()


1. THE KERALA SCIENCE AND TECHNOLOGY
                      ...  Petitioner

                        Vs



1. THE COMMISSIONER OF CUSTOMS,
                       ...       Respondent

                For Petitioner  :SRI.K.I.ABDUL RASHEED

                For Respondent  :SRI.JOHN VARGHESE, ASSISTANT SG

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice V.K.MOHANAN

 Dated :04/06/2008

 O R D E R
                  C .N. RAMACHANDRAN NAIR &
                          V.K. MOHANAN, JJ.
                  --------------------------------------------
                     Cus. Appeal No. 14 OF 2006
                  --------------------------------------------
                  Dated this the 4th day of June, 2008

                                JUDGMENT

Ramachandran Nair,J.

The appellant claimed refund of import duty paid on the import

of Zoom Projector and X-Y moving table. The appellant claimed

refund on the ground that import is exempt from payment of duty as

appellant was a Scientific and Industrial Research Organisation

engaged in research. On going through the Tribunal’s order we find

that notification provides for exemption only to Public funded research

institutions registered with Department of Scientific and Industrial

Research. The requirement for exemption is production of certificate

to the effect that goods required are for research purposes only.

Registration granted to the appellant was only on 20.7.2001 while the

import was on 19.10.1999. Exemption in the notification is available

only if the importer has got registration as on the date of import. Since

the appellant was obviously not having registration on the date of

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import, the appellant is not entitled to refund of duty paid.

We therefore uphold the order of the Tribunal and dismiss the

appeal.

(C.N.RAMACHANDRAN NAIR)
Judge.

(V. K. MOHANAN)
Judge.

kk

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