TaxTMI 
TaxTMI 
2023 (1) TMI 555
X X X X Extracts X X X X
X X X X Extracts X X X X
....try bearing No. 7159403 dated 08.03.2020.at ICD Mandideep (Bhopal) for clearance of purportedly re-imported goods (calcined Petroleum Coke) which were claimed to have been exported against SB No. 1275899 dated 1.12.2017, on the grounds of rejection of the goods by the Buyer, and were accompanied with re-export invoice no. SBCP-53/2019 dated 21.01.2020 issued by M/s NAJD STEEL, Riyadh. (ii) It was observed during routine physical verification of the goods that: • Most of the bags were un-marked. • 42 bags were exported vide SB No. 1275899 dtd. 1.12.2017 and only 20 jumbo bags were re-imported, and all the jumbo bags were in open condition and the weight of each and every bag deviated from that mentioned in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... goods imported, and copy of reversal of amount in Bank statement as per BOE. (v) In terms of Notification No. 45/2017- Customs dated 30.06.2017, in the case of goods exported under the Duty Exemption Scheme or Export Promotion Capital Goods Scheme or Duty Entitlement Passbook Scheme or any reward scheme of Chapter 3 of Foreign Trade Policy, re-importation, of such goods are allowed within 1 year of exportation. The exporter had availed the benefit of MEIS scheme and therefore the importer had availed reward scheme. (vi) In terms of MOEF guidelines for regulation and monitoring of imported Petcoke in India, import of petcoke for use as fuel is prohibited. Further, consent issued by the concerned SPCB/PCC shall clearly spec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ingly or intentionally importation of incorrect material. • A penalty for any other contravention of the Customs Act, 1962 under section 117 of the said Act. 3. The SCN was adjudicated on contest and the goods were absolutely confiscated being 19,506.20 kg of CPC valued at Rs. 6,06,156.22/-. Further penalty of Rs. 6,06,156/- was imposed under Section 112(b) of the Act. Being aggrieved the appellant preferred appeal before the learned Commissioner (Appeals) who vide impugned Order-in-Appeal have been pleased to reject the appeal. Being aggrieved, the appellant exporter (re-importer) have filed present the appeal before this Tribunal. 4. Learned Counsel for the appellant, Mr. Arun Goel, inter alia urges that this is a case ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d into India after exportation therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subjects, on the importation thereof. Further, notification 45/2017-Cus dated 30.06.2017 exempts goods falling under any Chapter of the Customs Tariff Act when re-imported into India, from so much of the duty of the customs leviable thereon, as well as the whole of integrated tax, compensation cess leviable. Below the table in the said notification, conditions precedent are mentioned. As per condition no. (b), goods other than goods exported under any incentive scheme can be re-imported within three years after their exportation or within such exte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....import of the goods. 9. Accordingly, learned Counsel prays for allowing the appeal with consequential benefits. 10. Learned AR for Revenue relies on the impugned order and further draws the attention to the inspection report wherein, the customs officers were of the view that the goods claimed to be reimported do not appear to be the same goods, in absence of marking on the Jumbo bags. Further, it appeared to the customs that the appellant have taken benefit of MEIS scheme and they were entitled to import only within one year of export or extended period as may have been allowed. 11. Having considered the rival contentions, I find that the learned Commissioner (Appeals) have recorded the findings that the appellant had purchased th....