2016 (8) TMI 428

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....d under the advance license scheme, is a duty paid upon importation or not. 2. The brief facts are that the appellant M/s Reckitt Benckiser Healthcare India Private Ltd. having their manufacturing unit at Baddi, Dist Solan imported certain packing materials for use in the manufacture of excisable goods for export during the months from December, 2014 to February, 2015. However, due to certain commercial reasons the packing material imported under the advance license scheme remained unutilized and the appellant decided to re-export the same to its UK plant. Consequently, the appellant intimated to the Deputy Commissioner of Customs ICD, Dadri vide letters dated 08/08/2015, 15/08/2015 informing that as their management have taken a decisio....

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.... Advance License, in terms of conditions of exempting notification/read with the stipulations as per the foreign trade policy and handbook of procedures, cannot be allowed to be exported under claim of drawback under section 74 of the Customs Act, 1962, without reference to explicit provisions contained either under the exemption notification or under the foreign trade policy and the Handbook of Procedures. He further observed that the issue before him at this stage is to permit filing of manual shipping bills for re-export of the imported goods and claim of drawback under Section 74, as and when that is to be decided after re-export has taken place and goods identified. Since no such re-export has taken place any discussion on the admissib....

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..... It was held that the applicant was eligible for drawback under Section 74 of the Customs Act observing that it is undisputed that the applicant had paid full duty with interest on finalization of EPCG Bond. Hence it is not disputed fact that the applicant had paid full duty for the imported goods and the goods were exported under drawback claim under Section 74 of the Customs Act and the said duty paid subsequently has to be treated as duty paid at the time of importation. The learned Counsel also relies on another ruling of the joint Secretary Department of Revenue in the case of Leighton Contractors (India) Private Ltd. reported at 2011 (267) E.L.T. 422 wherein the goods were imported by way of temporary import under notification number....