2022 (4) TMI 314

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....r being used for the export of software outside India in terms of Notification 153/93-Cus. dated 13/08/1993, as amended. The appellant has also executed a bond in Form-B17 dated 16/09/2005 for Rs. 50,00,000/- (Rupees Fifty Lakhs only) with Bank Guarantee. Appellant having established a facility for the use of 100% EOU's under STPI for use in the export of software, there was no dispute that the appellant was eligible for exemption from the whole of Customs duty on import of 'Telematic Infrastructural Equipments', as per Notification No. 153 ibid.  2. The appellant filed a Bill of Entry No. 163377 dated 14/01/2008 for having imported item 'office furniture' falling unde....

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....re' by the very Bond Officer himself and in any case they had imported only the capital goods which they were authorized to import and hence, there is no question of liability to any duty. 5. The adjudicating authority however not satisfied with the explanation/reply proceeded to pass the adjudication order dated 22/07/2008 wherein he has confirmed the proposals made in the show-cause notice, by demanding the Customs duty being the duty foregone on the ineligible goods imported duty free, under Section 28A ibid. He also demanded appropriate interest on the duty foregone, under Section 28AB ibid. along with a penalty under Section  178 ibid. for claiming exemption ....

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....Customs has no jurisdiction to assume jurisdiction over the unit. He would rely on the CBEC instruction issued vide Circular No. 21/95-Cus. dated 10/03/1995 and Circular No. 122/95-Cus. dated 28/11/95. Moreover, he would also submit that as observed in the show-cause notice itself, the appellant has already executed a bond worth Rs. 50,00,000/- (Rupees Fifty Lakhs only) which would cover the value of the goods imported and further submits that in any case the appellant had placed order for import of computer furniture and imported computer furniture only and hence the subject goods were rightly covered by the Exemption Notification No. 152/93 ibid. Since the said goo....