2016 (2) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : Shri Priyadarshi Manish & Ms Anjali Manish, Advs For the Respondent : Shri Ranjan Khanna, DR ORDER Per B Ravichandran This appeal is against order dated 30.6.2010 of Commissioner of Customs, ICD, TKD, New Delhi. The appellant is an EOU and exported about 8000 pieces of monochrome monitor tubes. 250 of such pieces exported were rejected by the foreign buyers due to technical defects.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e re-imported goods have been re-exported out of country. The appellant being an EOU, is governed by the exemption under notification No. 52/2003 Cus dated 31.3.2003. He specifically submitted that the said notification is squarely applicable to the facts of the present case. The only reason for denial of benefit by the Commissioner under the said notification is that they have not opted for the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant having opted for a particular exemption notification, has to abide by the conditions stipulated therein. The Bond with bank guarantee has also been furnished by the appellant to fulfill such conditions. Having failed to re-export the goods within 6 months the appellant has to discharge the duty liability. The learned AR further submitted that it is not open to the appellant to opt for anot....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udes goods re-imported within three years from the date of exportation for repair or reconditioning. They have a general B 17 Bond for binding themselves for due exportations of goods. While it is necessary for appellant to claim a particular exemption notification and to follow the conditionalities, in the present case, we find that the impugned re-import will fall even in the general duty-free i....