TaxTMI 
TaxTMI 
2018 (10) TMI 1801
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.... Entitlement Passbook Schemes are re-imported within three years after the exportation or within such extended period, not exceeding two years, the Commissioner of Customs may on sufficient cause being shown for the delay .. allow, and in the case of goods exported under the Duty Exemption Scheme (DEEC) or the Export Promotion Capital Goods Scheme (EPCG), or Duty Entitlement Passbook Scheme (DEPB). Re-importation of such goods takes place within one year of exportation or such extended period not exceeding one more year as may be allowed by the Commissioner of Customs on sufficient cause being shown. (b) The goods are the same which were exported. (c) In the case of goods falling under Sr. No. 2 of the Table, there has been no change in ownership of the goods between the time of export of such goods and re-import thereof : Provided further that nothing contained in this notification shall apply to re-imported goods, which had been exported (a) By a hundred per cent export-oriented undertaking or a unit in a Free Trade Zone as defined under Section 3 of the Central Excise Act 1944 (1 of 1944); (b) From a public warehouse or a private warehouse appointed....
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..... In the above-mentioned judgment, Tribunal has observed as under :- "We have given careful consideration to the submissions. The essential facts are not in dispute. Fuel Injection Pumps (with injectors) classifiable under SH 8413.81 of the CTA Schedule were exported by M/s. Ford India for fitment to engines abroad. The goods imported by them were not fuel injection pumps (with injectors) but engine assemblies in which the pumps and injectors were in a condition of having been fitted to, or assembled with, the engines. The relevant show cause notices proposed to deny the benefit of Customs Notification No. 94/96 to the imported on the ground that the imported goods were not the same as the exported goods. The lower Appellate Authority upheld the decision of the original authority against the assessee. They reasoned that as the fuel injection pumps and injectors had, when fitted to engine, become integral part of the engine thereby losing their identity, it could not be said that the goods imported were the same as those exported. We find no valid reason to take a different view. Learned Counsel has argued, with reference to the Explanation to the Notification, that the pumps and ....
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.... Counsel for the Revenue raised a preliminary objection, regarding maintainability of the appeal on the ground that, it relates to the question of applicability of notification which is a question having a relation to the rate of duty of Customs for the purpose of assessment. 13. Section 130 of the Customs Act and Section 130E of the Customs Act reads as under :- Section 130 : Appeal to High Court. - (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the first day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial questions of law. 14. Section 130E of the Customs Act, 1962 reads thus :- "Appeal to Supreme Court. - An appeal shall lie to the Supreme Court from - (a) any judgment of the High Court delivered - (i) in an appeal made under Section 130; or (ii) on a reference made under Section 130 by the Appe....
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....e purposes of assessment. 8. Before we consider whether the case of the appellant fails within the said expression, we must note that Section 130, sub-section (1) and Section 130E, Clause (b) of the said Act also use the said expression and they refer respectively to the Statement of Case to the High Court on a reference by CEGAT and an appeal to the Supreme Court directly. Section 130(1) states that the Collector of Customs or the other party may require CEGAT to refer to the High Court any question of law arising out of an order under appeal before it provided it is not an order relating among other things to the 'determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment'. Clause (b) of Section 130E provides that an appeal shall lie to the Supreme Court from 'any order passed by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate, of duty of customs or to the value of goods for purposes of assessment'. 9. The importance of the present appeal lies not so much in deciding which appeals can be heard by a member of CEGAT sitting si....
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....ty shall be enhanced or reduced by the addition or reduction of the amounts in respect of such matters as are specifically provided in this Act. 11. It will be seen that sub-section (5) uses the said expression 'determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment' and the Explanation thereto provides a definition of it 'for the purposes of this sub-section'. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes/of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to sub-section (5) of Section 129D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have, given to the said expression above. Qu....