2020 (9) TMI 950
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.... No. 158/95 dated 14.11.1995. 2. Briefly the facts of the present case are that the appellant have exported Phycocyanin during the period June 2016 to September 2016. A part quantity of the exported goods was rejected for quality reasons and returned to the appellant which has been re-imported by the appellant vide Bill of Entry No. 7578327 dated 24.11.2016 in terms of Notification No. 158/95-Cus dated 14.11.1995 without payment of duties, but executing appropriate Bond with the Bank Guarantee, with an undertaking to re-export the same after curing quality defects. Thereafter, the appellant have re-exported the said goods after addressing the quality issues. Thereafter, the appellant requested the Department to cancel their RE bond and ret....
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....rted the goods and a part of which was rejected by the foreign buyer on quality reasons and returned to the appellant exporter for doing needful and the appellant re-imported the said goods in terms of Notification No. 158/95 on executing RE Bond and thereafter re-exported the rejected goods after rectifying the quality problems and the same is not in dispute. He further submitted that while processing the request of the appellant for discharge and release of Bank Guarantee, the Department found that a quantity of 250 Kg out of 1750 Kg was re-exported after the period of one year and hence the appellant has violated the conditions set out in the said Notification No. 158/95 dated 14.11.1995. He further submitted that on the asking of the De....
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....e delay is only of few days in affecting the re-export. She further submitted that though the drawback is a substantive right but there are conditions which the appellant needs to fulfill for converting free shipping bills into duty drawback bills. 6. After considering the submissions of both the parties and perusal of the material on record, we find that the appellant initially exported Phycocyanin and a part quantity of the same was rejected for quality reasons which was re-imported by him without payment of duty in terms of Notification No. 158/95-Cus dated 14.11.1995 on executing Bond with Bank Guarantee. We also find that the appellant have re-exported the said goods after rectifying the defect and the identification of the re-exporte....