2019 (11) TMI 569

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....t for 'Dahej Uran Pipeline Project' by M/s. Gas Authority of India Ltd. (GAIL), procured imported goods for execution on lease bars for which the Bill of Entry was filed on 2-8-2006 and asseessed on 15-9-2006. The imported goods were cleared for home consumption on payment of Customs Duty @ 15% amounting to Rs. 25,41,614/- paid in cash on 18-9-2006 and 85% by Bank guarantee in accordance with the Customs Notification No. 27/2002-Cus. dated 1-3-2002. Since the work continued, the Appellant, in accordance with the aforesaid notification dated 1-3-2002, paid further Customs duty @ 15 per cent amounting to Rs. 24,41,614/- with interest of Rs. 1,70,253/- on 27-2-2007. As there was further delay in re-export of the goods, the Appellants vide lett....

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.... the duties of Customs leviable and not 100% of the aggregate of Customs duty as demanded and paid by them. They therefore asked for the refund of differential duty of 70% plus interest total amounting to Rs. 1,46,14,862/- erroneously paid by them as per section 27 of the Customs Act, 1962. It is the case of the appellants that they had re-exported the consignment on 23-8-2007 whereas the Asstt. Commissioner, Customs vide letter dated 31-7-2007 had directed them to re-export the consignment by 2-9-2007, which is well within the time-limit i.e. specific date granted by the Customs Department itself. He also relied upon the C.B.E. & C.'s Circular No. 14/97, dated 3-6-1997 which was issued with respect to the Notification No. 158/95-Cus., date....

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....e imported goods is governed by Clause (a) of Section 15(1) of Customs Act. In the case of goods entered for home consumption, it is the date on which the Bill of Entry in respect of the goods is presented under that Section which is relevant. The similar views have been expressed by the Hon'ble Supreme Court in Garden Silk Mills Ltd. v. Union of India, 1999 (113) E.L.T. 358 (S.C.). The Hon'ble Court has held that "the import of goods into India would commence when the same cross into the territorial water but continues and is completed when the goods become part of the mass of goods within the country; the taxable event being reached at the time when the goods reach the Customs barriers and the bill of entry for home consumption is filed".....