2017 (10) TMI 1072

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....foreign buyers as packing and labelling were not as per their norms. As a result, the consignment was re-imported in June, 2011 under Bill of Entry No. 3736870 dt. 08.06.2011 without payment of duty under Notification No. 158/95-Cus dt. 14.11.1995. The said notification has four conditions out of which condition No. 2 and 3 are relevant for our purpose and are extracted below:- "2. Goods are re-exported within six months of the date of re-importation or such extended period not exceeding a further period of six months a the Commissioner of Customs may allow; 3. The Assistant Commissioner of Customs or Deputy Commissioner of Customs, is satisfied as regards identity of the goods." Besides the above conditions, condition ....

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....nd allowed for clearance at the time of import as well as re-export by the competent authorities and hence non-acceptance of identification at this stage will be gross injustice to them. 4. Ld. AR for the Revenue reiterated the findings in the order of the Ld. Commissioner and emphasised that the conditions of notification had to be read and implemented strictly. 5. Heard the parties and examined the records. 6. We find that that the adjudicating authority has held that the appellants failed to re-export the re-imported goods as per the conditions of Notification No. 158/95-Cus dt. 14.11.1995 on following grounds:- 1. The consignment was not escorted by Preventive Officer from their go-down to Balmer Lawrie (CFS) for re-ex....

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....e older cartons were destroyed and fresh 839 cartons were used for packing the goods. The goods were re-stuffed in the container with the party seal. However, it also confirms that the Preventive Officer did not escort the container from the factory to the CFS. Hence, we find no infirmity in the finding of Ld. Commissioner on this count. 8. On the issue of non-declaration of consignment as re-export consignment, we find that on the shipping documents there is no such declaration. The document that has been presented by the appellant in their support is the examination order of the bill of entry 3736870 dt. 08.06.2011 under which goods were re-imported. But documents for export do not declare re-export after re-import. Admittedly, such a ....

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....e benefit of the notification. 11. In this regard, in the case of CCE, New Delhi Vs. Hari Chand Shri Gopal   2010 (260) ELT 3 (SC) Hon ble Supreme Court laid down that provisions granting exemption, concession or exception have to be construed strictly. In the said case, Hon ble Apex Court held as under:- "22. The law is well settled that a person who claims exemption or concession has to establish that he is entitled to that exemption or concession. A provision providing for an exemption, concession or exception, as the case may be, has to be construed strictly with certain exceptions depending upon the settings on which the provision has been placed in the Statute and the object and purpose to be achieved. If exempti....