- (1.) This Civil Appeal is directed against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'CESTAT'), Mumbai in Appeal No.C/43/02- Mumbai, dated 04.09.2003. By the impugned judgment and order, the CESTAT has granted relief to the assessee by giving a liberal interpretation to the beneficial Notification No.17/01-Cus dated 1.3.2001, as amended by Notification No.44/01-Cus, dated 26.4.2001.
(2.) The assessee is an importer. It has imported one unit of equipment which was declared as "Kari Mayer High Speed Draw Warping Machine with 1536 ends along with essential spares". On such importation, it had presented the Bill of Entry No.207814 dated 25.9.2001 before the Customs authorities, inter alia, seeking clearance of the same by extending the benefit of the Notification No.17/01-Cus dated 1.3.2001, as amended by Notification No.44/01- Cus, dated 26.04.2001. The Customs authorities had refused to accept the request of the assessee and accordingly, had directed the assessee to pay the duty under the provisions of the Customs Act, 1962 ("the Act" for short). Therefore, the assessee was constrained to pay the duty in order to clear the goods. The said payment was made under protest so that it could carry the matter further in appeal before the First Appellate Authority.
(3.) In the appeal filed, the First Appellate Authority has confirmed the view of the Customs authority. Dissatisfied with the order so passed, the assessee had carried the matter in appeal before the CESTAT and the CESTAT has granted relief to the assessee.;