Dismissed appeal upholding non-compliance with re-export conditions Notification No. 158/95-Cus

The appeal was dismissed by the Appellate Tribunal CESTAT KOLKATA, upholding the decision of the adjudicating authority. The appellant failed to comply with the conditions of Notification No. 158/95-Cus for re-export of re-imported goods, leading to the confiscation of goods and imposition of duty, interest, and penalty. Non-compliance included failure to re-export within the specified period, lack of proper escorting by the Preventive Officer, absence of declaration of consignment as re-export on shipping documents, incomplete examination of goods for identification, and failure to establish the identity of goods based on documents.

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Issues:
1. Compliance with conditions of Notification No. 158/95-Cus for re-export of re-imported goods.
2. Escorting of goods by Preventive Officer.
3. Declaration of consignment as re-export consignment.
4. Examination of goods in the presence of proper officer for identification.
5. Changing of cartons during re-processing.
6. Identity of goods not established based on documents.

Analysis:
1. The appellant had re-imported a consignment of shrimps, which was later re-exported under Notification No. 158/95-Cus. The conditions for re-export included re-exporting within a specified period and satisfying the Assistant Commissioner as to the identity of the goods. The appellant failed to comply with these conditions, leading to confiscation of goods and imposition of duty, interest, and penalty.

2. The Preventive Officer did not accompany the consignment from the godown to the re-export location, which was a requirement for compliance with the notification. The appellant's submission of a certificate showing some level of escorting was deemed insufficient, as the officer did not escort the container back to the location, leading to a valid finding by the Commissioner.

3. The appellant did not declare the consignment as a re-export consignment on shipping documents, which was necessary for examination in the presence of the Deputy/Assistant Commissioner. The absence of such a declaration on the documents supported the Commissioner's finding of non-compliance with this requirement.

4. The goods should have been examined in the presence of the proper officer for identification, as mandated by the notification. The failure to do so in the presence of the Deputy/Assistant Commissioner rendered the examination incomplete and non-compliant with the notification's conditions, justifying the Commissioner's decision.

5. While the changing of cartons during re-processing was done in the presence of the Preventive Officer, the Commissioner's finding that the appellant should have informed the Department about this change was not supported by facts, as the presence of the officer sufficed for compliance in this aspect.

6. The identity of goods was not established based on documents, as the necessary declarations and examinations in the presence of the proper officers were not made. This lack of compliance with the notification's conditions led to the rejection of the appeal and the upholding of the adjudicating authority's decision.

This detailed analysis of the judgment highlights the key issues, findings, and legal interpretations involved in the case, providing a comprehensive understanding of the decision rendered by the Appellate Tribunal CESTAT KOLKATA.

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