2006 (5) TMI 362

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.... the foreign suppliers refused to accept full consignment. The original consignment was exported on 27-2-98 and the FOB value was Rs. 8,82,719/-. On re-import, the value declared was DM 800 FOB. The Deputy Commissioner, Customs Division, Bangalore, granted permission for re-import of the goods vide his letter dated 10-8-2000. The Revenue proceeded against the appellants on the ground that they had not fulfilled the conditions in terms of the Notification No. 53/97, dated 3-6-97 for re-import of the goods exported since re-import was not within one year from the date of export and further there was wrong declaration of the FOB value and classification of the goods re-imported. Consequently the Deputy Commissioner passed the Order-in-Original....

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....bsp; No action can be taken up by the Customs authorities without the Development Commissioner first taking any action. It was also pointed out that the Development Commissioner has granted permission for re-import of 16000 Nos. of IC Engine Valves vide letter dated 9-11-2000. He relied on the following case laws :- (a)      Premier Granites Ltd. v. CC [2000 (122) E.L.T. 220] (b)      Vishal Footwear v. CC [1999 (114) E.L.T. 60] (c)      ABN Granites v. CC [2001 (133) E.L.T. 483] (iv)   No duty can be made against the E.O.U. as the goods are deposited in warehouse and the duty can be demanded only at the time of de-bonding. Hence the duty demand....

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.... the re-imported goods on the basis of export value of such goods would be clearly against the scope of Customs Valuation Rules, 1988 read with Section 14 of the Customs Act, 1962. 4. The learned SDR re-iterated the orders of the lower authorities. 5. We have gone through the records of the case carefully. The main reason for demanding duty on the re-imported goods is non-fulfilment of the condition of the Notification No. 53/1997-Cus., dated 3-6-97 to the extent that the re-import should not taken place within one year from the date of export. However the Board Circular No. 60/99, dated 10-9-99 relied on by the appellants, states the following :- "(A) Goods exported and found defective, damaged or otherwise unfit fo....