TaxTMI 
TaxTMI 
2007 (8) TMI 196
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....d allowing the prayer for early disposal of the appeal, we take up the appeal. 2. The appellants had imported free of cost certain "tools and dies" and cleared the same under a Bill of Entry dated 11-12-2001 duty-free under Notification No. 32/97-Cus. dated 14-1997 (as amended). The said Notification exempted goods imported into India from the whole of the duty leviable thereon under Section 12 of the Customs Act as also from the whole of the additional duty leviable thereon under Section 3 of the Customs Tariff Act, subject to certain conditions. The chief condition was that the goods imported as well as the resultant products were to be re-exported within six months from the date of clearance of the imported goods or within such extend....
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.... tools and dies for the purpose of running the factory. It further appears from the records that, in a parallel case instituted by M/s. ICICI Ltd. against M/s. Shri Theepa Pressed Components (P) Ltd., the Debt Recovery Tribunal, Chennai also permitted the appellants to use the tools and dies for running the factory as per order dated 29-6-2004. Apparently, the appellants were not enabled to remove the tools and dies from the factory and hence could not export the same. However, it is claimed, they filed an application dated 10-8-04 with the Assistant Commissioner of Customs for extension of time for re-export of the dies and tools. The Deputy Commissioner heard the appellants on 9-9-2004. His successor-in-office heard them on 18-5-2005. The....
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.... the control of the Official Liquidator appointed by the High Court and the tool and dies were rendered incapable of being taken out of the factory. It was only in November 2003 that the liquidation was lifted, but then, again, the appellants were not in a position to remove the tools and dies from the factory though they could use the items for running the factory. The order passed by the Debt Recovery Tribunal on 29-6-2004 also did not permit the appellants to use the tools and dies for any purpose other than running the factory. Thus it was impossible for the appellants to re-export the tools and dies over a "long period of time. The order of the original authority indicates that a request was made before it on behalf of the appellants f....
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....th the Section 129E. 4. In the aforesaid circumstances, we set aside the orders of the lower authorities and direct the Commissioner (Appeals) .to deal with the party's appeal on merits without insisting on predeposit and after giving them a reasonable opportunity of adducing documentary evidence as also of being personally heard." 3. Pursuant to the above remand, learned Commissioner (Appeals) passed the order which is impugned in the present appeal. The appellate authority considered the chronology of events and noted that the Assistant Commissioner/Deputy Commissioner had, in exercise of administrative discretion, chosen to decline further extension of time for re-export of the imported tools and dies. The appellate authority felt ....