2018 (6) TMI 938

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.... respondent Per : Ramesh Nair The issue involved in present appeal is that the Appellant had imported goods vide Bill of Entry No. 520397 dt. 09.12.2004 as sub contractor of Reliance Industries required in connection with the Petroleum Operations to be undertaken. The benefit of exemption Notification No. 21/2002 - Cus dt. 01.03.2002 under serial no. 217 which covered goods under list no. 12 o....

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....7. The Appellant was issued less charge notice dt. 03.03.2007 under Section 28 of the Customs act demanding duty of Rs. 2,57,341/- on the ground that the Appellant had not submitted the documents evidencing proof of re-export of imported goods. The Appellant filed reply narrating the facts and also that the date of reexport given on the certificate by the Director General of Hydrocarbons was super....

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....tion was only to the extent that the goods were required for petroleum operations under contract signed under the New Exploration Licensing Policy. There is no condition that the certificate must stipulate the time limit for re-export of goods. He relies upon the judgments in case of Kantilal Manilal & Co. Vs. CC 2004 (173) ELT 35, Haffkine Bio Pharmaceutical Corporation Ltd. vs. CC 1999 (109) elt....

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....aid notification. The only condition stipulated under the said notification is that the imported goods should be certified by the Director General of Hydrocarbons to be required for Petroleum Operations under the New Exploration Policy. We find that as far as said condition is concerned the Appellant had submitted the certificate issued by the Director General of Hydrocarbons. The only reason for ....