{"id":212265,"date":"2004-01-06T00:00:00","date_gmt":"2004-01-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004"},"modified":"2019-03-22T15:37:52","modified_gmt":"2019-03-22T10:07:52","slug":"muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004","title":{"rendered":"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (168) ELT 186 Tri Bang<\/div>\n<div class=\"doc_bench\">Bench: G B Deva, S T C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>C. Satapathy, Member (T)<\/p>\n<p>1. After allowing the miscellaneous application for early hearing and dispensing with the requirement of pre-deposit, we take up the appeal for disposal with the consent of both sides.\n<\/p>\n<p>2. Shri B.V. Kumar, learned Advocate appearing for the appellants, states that the issue involves clearance under Notification No. 2\/95, dated 4-1-1995. He submits that the appellants were allowed by the Development Commissioner to clear the impugned goods for home consumption keeping in view the goods, which were exported and were expected to be exported from the appellants&#8217; unit. Admittedly, there was a shortfall in exports and, therefore, proceedings were initiated both by the Development Commissioner as well as the Customs authorities, keeping in view such shortfall. The learned Advocate points out that the duty demand by the Customs authorities has been confirmed. However, keeping in view the subsequent developments including better export performance by the appellants, the Development Commissioner has dropped the proceedings. He also relies on the decision of the Tribunal in the case of Kathyayani Exports v. CCE, Mumbai reported in [2003 (156) E.L.T. 497 (T) = 2003 (58) RLT 450], to state that the goods cleared to DTA as per permission granted by Development Commissioner are entitled to benefit of the said Notification which is based not only on exports already made but also on expected exports. He submits that keeping in view the fact that Notification No. 2\/95 refers to both exports as well as expected exports and also the fact that the appellants have improved their export performance subsequently which has been taken note of by the Development Commissioner in dropping the proceedings, the impugned order requires to be set aside.\n<\/p>\n<p>3. We have also heard Smt. Radha Arun, learned SDR for the Department. After hearing both sides and on perusal of case records as well as the cited case law, we find that the impugned Notification No. 2\/95 refers to goods exported as well as goods expected to be exported. We also find that the exemption under the said notification is subject to the satisfaction of the Assistant Commissioner or Deputy Commissioner in regard to conditions at (a), (b) and (c) to the 3rd proviso. In view of the fact that the Development Commissioner has dropped the proceedings against the appellants and their export performance has also improved subsequently, we set aside the impugned orders passed by the lower authorities and remand the matter for fresh decision by the original adjudicating authority who shall afford a reasonable opportunity of hearing to the appellants before passing a fresh order. The appeal is allowed by way of remand.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004 Equivalent citations: 2004 (168) ELT 186 Tri Bang Bench: G B Deva, S T C. ORDER C. Satapathy, Member (T) 1. After allowing the miscellaneous application for early hearing and dispensing with the requirement of pre-deposit, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-212265","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2004-01-05T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-03-22T10:07:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004\",\"datePublished\":\"2004-01-05T18:30:00+00:00\",\"dateModified\":\"2019-03-22T10:07:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004\"},\"wordCount\":467,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004\",\"name\":\"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2004-01-05T18:30:00+00:00\",\"dateModified\":\"2019-03-22T10:07:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004","og_locale":"en_US","og_type":"article","og_title":"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2004-01-05T18:30:00+00:00","article_modified_time":"2019-03-22T10:07:52+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004","datePublished":"2004-01-05T18:30:00+00:00","dateModified":"2019-03-22T10:07:52+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004"},"wordCount":467,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004","url":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004","name":"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2004-01-05T18:30:00+00:00","dateModified":"2019-03-22T10:07:52+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/muthoot-apt-ceramics-limited-vs-commissioner-of-customs-on-6-january-2004#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Muthoot Apt Ceramics Limited vs Commissioner Of Customs on 6 January, 2004"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/212265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=212265"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/212265\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=212265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=212265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=212265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}