2007 (7) TMI 457

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..... [Order per : P. Karthikeyan, Member (T)]. -  M/s. Arvind Fashions Ltd. imported a consignment of leather labels valued at Rs. 13,93,800/- under Bill of Entry No. 120836 dated 2-3-1999. They claimed benefit of Notification No. 20/99 under which labels, stickers etc. imported by bona fide exporters are exempted from payment of the whole of Basic Customs Duty and Additional Duty of Custo....

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....own admission, the appellants had made negligible exports. He found that the appellants had made false claim that they were bona fide exporters and that the benefit availed by them on import of labels was not admissible. Accordingly, he demanded an amount of Rs. 22,37,029/- being ineligible duty exemption availed, the interest there on and imposed on the appellants a penalty equal to the duty dema....

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...., dated 1-8-1989 had provided for the same exemption to manufacturers of export goods and the labels, tags etc. had to be used in the manufacture of export products. In Notification No. 222/90, dated 26-7-1990, manufacturers of export goods were substituted by bona fide exporters. In Notification No. 184/93, dated 6-12-1993, the condition relating to use in the manufacture of export products was a....

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....notifications did not contain an end use condition. The adjudicating authority has not entered a finding that the appellants were not an exporter. He denied the exemption on the sole ground that M/s. Arvind Fashions Ltd. had made only negligible exports. We find that the relevant notifications do not contain any condition regarding volume of exports required to be made by a person to qualify as bo....