- (1.) The core issue that falls for our consideration and decision in this appeal is: whether "aluminium grills" can be termed as "Extruded aluminium products" If the answer is in positive, the assessee would be covered by Item Serial No.7 of the Product Code 61 of the Duty Entitlement Passbook Scheme (for short "the DEPB Scheme"). The assessee has succeeded before the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'the Tribunal'). The Revenue in this appeal calls in question the correctness or otherwise of the judgment and order of the Tribunal. By the impugned judgment and order, the Tribunal has set aside the order of confiscation of goods and the penalty imposed by the Commissioner of Customs.
(2.) The facts in nutshell are: the assessee is the manufacturer of aluminium grills made out of extruded aluminium sections. In its regular business activity, the assessee had filed a shipping bill dated 18.06.2002, inter alia, claiming the benefit of the DEPB Scheme for export of the said products as falling under Item Serial No. 7 of Product Group: Engineering-Product Code: 61 at 7% ad valorem. The Customs Officer, on verification of the shipping bill, has found that the goods in question are fabricated aluminium products and therefore, denied the export of goods as being prima facie liable for confiscation under the Customs Act, 1962 (for short "the Act")
(3.) Thereafter, the assessee, by his letter dated 24.6.2002 had made a request to the Commissioner of Customs for a personal hearing in lieu of the show cause notice. At the time of the personal hearing, the assessee had contended that the aluminium grills were fabricated items, but the end-product is made out of the extruded aluminium. The Commissioner, while rejecting the contention of the assessee, has passed an order dated 28.6.2002 for confiscation of goods and imposition of penalty in exercise of his powers under Section 113 and 114 of the Act read with Rules 11 and 14 of the Foreign Trade (Regulation) Rules, 1993. However, he had permitted the assessee to redeem the goods on payment of certain amount of fine. ;