2008 TMI - 31882 - CESTAT NEW DELHI  

L.R. BROTHERS, INDO FLORA LTD. Versus COMMISSIONER OF CUSTOMS, MEERUT-I   

Customs - Demand, confiscation and penalty on ground of non-fulfillment of Export obligation (EO) - prior to issue of SCN or prior to the adjudication by the Commissioner, the jurisdictional Development Commissioner had not given any definite finding that the appellant-company has failed to meet the EO - Moreover, appellant, is presently undergoing rehabilitation and was part of a study on sick floriculture units commissioned by APEDA - hence, demand confirmed by Commissioner Customs is premature

2008 TMI - 31741 - CESTAT BANGLORE  

HONEYWELL TECHNOLOGY Versus COMMISSIONER OF CUSTOMS, BANGALORE  

Customs - Transfer of goods from one bonded warehouse to another i.e. from EHTP to STP or vice versa - procedural lapse of not obtaining amended Customs license - Demand raised on ground that appellant used the capital goods procured free of duty for BPO activities, not for manufacture and export of electronic hardware - held that when appellants got approval for the same from STPI Director then it is not open to customs to demand duty mere for technical violation - demand set aside

2008 TMI - 31634 - CESTAT MUMBAI  

KRISHNA FILAMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-II  

Customs - EOU - import of capital goods, various raw materials and spares, duty free, under Notification 53/97-Cus. - non-fulfillment of export obligation - reason not beyond control - violation of condition of Not. No. 53/97 - benefit of notification not allowable - on ground of violation of post-import condition, capital goods and spares are confiscable u/s 111(o), even if import was valid - depreciation on capital goods u/not. 53/97 is not entitled for determination of quantum of duty payable

2008 TMI - 4583 - CESTAT, MUMBAI  

PROFITEX PVT. LTD. Versus COMMISSIONER OF CUS. & C. EX., RAIGAD  

Customs - Non-fulfillment of export obligation - Comm.. (A) is not justified in holding that depreciated value is to be applied only up to the date of in principle de-bonding - contention of assessees that the depreciated value is to be taken into account upto the date of clearance of the goods & further, that, if the depreciated value is applicable upto the date of clearance, no duty would be payable, is acceptable - demand on capital goods set aside - duty on unused raw material with interest is upheld

2008 TMI - 4541 - CESTAT, BANGALORE  

COMMR. OF. CUS., BANGALORE Versus MAHARASHTRA HYBRID SEED CP. LTD.  

Customs - Partial fulfillment of export obligation - appellants have been permitted to debond the unit from EOU scheme, then question of demanding duty foregone on total goods used in the manufacture of export goods is not legally tenable - since the capital goods have been manifestly used in production of export products & export obligation is partially fulfilled, depreciation benefit is allowable - duty has to be calculated on the depreciated value - revenue appeal dismissed

2008 TMI - 3258 - CESTAT, MUMBAI  

COMMISSIONER OF C. EX., PUNE Versus RAJDHANI FAB. PVT. LTD.  

Customs - Assessee (100% EOU) is eligible to avail the credit of amount of duty paid on indigenously procured capital goods on debonding himself to DTA - Revenue's appeal rejected.

2007 TMI - 924 - CESTAT, BANGALORE  

RKS AGRO TECH LTD. versus COMMISSIONER OF CUSTOMS, BANGALORE  

Customs - EXIM -Machinery procured duty free not installed within stipulated time -Violation of conditions of under which goods have been procured duty free by EOU viewed sympathetically -Details are not in record to the Development Commissioner -Case remanded to original authority for de novo decision after complying with the provisions of circular

 

 

Export obligation compliance dictates duty liability on debonding; depreciation applies when capital goods were used for export production. Cases on de-bonding hold that duty, confiscation and penalty for non-fulfilment of export obligations require a prior definite finding and proper adjudication; procedural lapses alone do not justify demands when statutory approvals for changed use exist. On debonding, capital goods manifestly used in export production or where obligations are partially fulfilled attract depreciation benefit and duty assessed on depreciated value, whereas breach of post-import conditions can disallow notification benefits and render goods confiscable, with remand appropriate where records lack findings.