TaxTMI 
TaxTMI 
2002 (9) TMI 611
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....tification No. 94/96, and rejected the appeal of the appellants before him. 2. The brief facts of the case are that the appellants have filed Bill of Entry No. 017247, dated 22-5-2001 for re-importing 490 pieces of Artificial Graphite Products originally exported vide SB Nos. 22417 dated 26-6-99, 222957, dated 27-7-99 and 23559, dated 2-9-99 out of the export of 586 pieces exported under DEPB scheme and 394 pieces exported under the DEEC scheme. The appellants claimed the benefit of Customs Notification No. 94/96. Since the re-import was made beyond the period of one year time limit provided for under the said Notification, they applied to the Commissioner of Customs, for condoning the delay. Inasmuch as on scrutiny of the file by t....
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....red to have fulfilled and hence their request for the benefit deserves to be considered and the procedural lapses if any should not come in the way of grant of benefit to them. The lower appellate authority after considering their submission as noted above has passed the impugned order and upholding the order of the lower original authority against which the present appeal has been filed. 3. Apart from reiterating the grounds taken before the lower appellate authority the appellants have also taken the following grounds : (a) There was no procedural lapses involved in this case as held by the lower appellate authority inasmuch as there was no procedure to be fulfilled. (b) In the....
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....ere the good were manufactured and to the licensing authority regarding the fact of re-importation and produced a dated acknowledgement at the time of clearance of the goods. (IV) The manufacturer exporters (appellants in this case) who are registered with the Central Excise Department may be permitted to clearance of such goods without payment of Central Excise duty under transit bond to be executed with the Customs authorities, such bond will be cancelled on the production of certificates issued by the Central Excise authorities about receipt of re-imported goods into their factory. 4. Shri A. Vijayaraghavan, learned Consultant appearing for the appellants reiterated the grounds of appeal and submitted that the grounds on....
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....about applicability is lifted and the subject falls in the Notification then full play should be given to it and it calls for a wider and liberal construction....". (f) 1993 (65) E.L.T. 145 S.C., CCE v. Neoli Sugar factory wherein it was held that even though exemption notifications should be construed strictly, there is also no quarrel with the proposition that such notification should be given their due effect keeping in view the underlying purposes. (g) 2000 (122) E.L.T. 327 (S.C.) CCE v. Himalayan Co-Operative Milk Product Union Ltd. wherein it was held that the purpose of the Notification should not be defeated nor those who may be entitled for it are to be deprived by interpr....
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....chandran, appearing for the Revenue defended the impugned order and submitted that in the instant case, appellants have surrendered the DEEC books after export obligation and they are therefore liable to pay the full duty. Since the condition No. 1 stipulated in the notification has not been fulfilled by the appellants, they are not entitled to the benefit of the Notification in question and he sought for upholding the order-in-appeal and rejection of the appeal as devoid of merits. He has further submitted that in this case the appellants have come out of the DEEC scheme and their DEEC book has been closed and once it is closed they have to be considered as any normal importer only and hence they have to pay the full customs duty as applic....
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.... before the DGFT, and the latter accordingly had closed the DEEC book and the export in question has not been de-logged from DEEC book. Having closed the DEEC book, they cannot claim that they have not come out of the scheme. Therefore, they have to be treated at par with normal importers. Once an exporter has come out of the Scheme itself by surrendering the pass book on completion of the export obligation, he cannot seek the benefit of the Notification under which he on his own has come out. The Notification in question prescribes a time limit that the re-import should take place within a period of one year from the date of exportation, whereas re-importation in the present case has taken place after a delay of nine months, i.e. much beyo....