1998 (2) TMI 230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is an 100% Export Oriented Unit (EOU). The period in question is from 28-11-1991 to 22-3-1993. 2. Briefly, the facts of the case are that the appellants, as a 100% EOU, are, inter alia manufacturing "Wire-Wheels", an accessory for Motor Vehicles, and exporting them. As some of these were found defective/out of date, they were re-imported during the aforesaid period vide 16 Bills of Entry after executing separate bonds in terms of Notification No. 132/61-Cus. As the appellants failed to re-export these goods within the stipulated time, the demand for above mentioned amount was confirmed in the O-I-O, which also upheld by the impugned Order-in-Appeal. 3. Heard the ld. Consultant Shri Kumaraswamy. He argued that in this 100% E....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as Customs Bonded Units and that at the material time no other law was available under the Customs Act, 1962 to cover re-import of these exported goods except Section 20 ibid and Notification No. 132/61-Cus. Therefore, these were applicable to 100% EOUs also. At this point, the ld. SDR Shri R. Victor Thiagaraj argued that the specific provision for re-import of rejects with respect to the 100% EOU scheme was for the first time introduced specifically vide Notification No. 190/94-Cus., dated 6-12-1994 (amending Notification 13/81-Cus.) wherein re-import within 3 years period for repair etc. of re-imported goods was prescribed. As this was not in force during the period in this case, only Section 20 of the Customs Act, 1962 read with Notific....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated 9-2-1981 (these were inte - grated into a single bond in 1992). These bonds are for the following activities :- (i) Bond under Section 65 of the Customs Act, 1962 for carrying out in-bond manufacture; covering the duty amount involved on the raw materials/consumables used for the same; (ii) Double duty bond under Section 59(2) of the Customs Act, 1962 in respect of the warehousing of imported goods, and (iii) Bond as per sub-para (6) of para 1 of Customs Notification No. 13/81, dated 9-2-1981 to fulfill the export obligations. 9. It has been argued by the ld. Consultant that in view of this bond already executed and because 100% EOU is a special scheme for manufacture under the Customs Bond, neither Sect....