TaxTMI 
TaxTMI 
TaxTMI 
2023 (11) TMI 22
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....r was eligible for exemption under Sr.No.1 (c) or 1 (d) as the case may be, of the Table in Notification No.45/2017-Cus dated 30.6.2017 which exempts imported goods from so much duty of customs leviable thereupon which in excess of amount indicated in the corresponding entry in column (3) of the said table in the said notification. Since the appellant had claimed exemption under Sr.No.5 from whole of customs duty as also IGST, the department opined gross mis-declaration of exported goods. Resultantly, while issuing show cause notice F.No.VIII (H)10/15/Adj./2019/6056 dated 6.9.2019, the appellant was denied entitlement to exemption under Sr.5 of Notification No.45/2017 dated 30.6.2017. Since appellant had not paid customs duty, amounting to Rs.1,20,17,423/- was proposed to be recovered from the appellant alongwith penalty and the goods imported by the said bill of entry were proposed to be confiscated. The said proposal has been confirmed vide Order-in-Original No.04/2020-COMMISSIONER (P) Jodhpur dated 5.3.2020 except proposal confiscating the goods under Bill of Entry was not accepted. Being aggrieved, the appellant is before this Tribunal. 2. We have heard Shri Rahul Lakhwani, Ch....
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.... such cases, Sl.No.1(d) of Notification is applicable instead residuary entry of Sl.No.5 of Notification No.45/2017 dated 30.6.2017. The said position has been clarified in the Circular No.108/27/2019-GST dated 18.7.2019 wherein para 7 has following words:- Sr.No. Issue Clarification 3 When is the supply of specified sent to taken out of India said to place? a) The specified goods sent/taken out of India are required to be either to be sold or brought back within the stipulated period of six months from the date of removal as per the provisions contained in sub-section (7) of Section 31 of the CGST Act. b) The supply would be deemed to have been taken place, on the expiry of six months from the date of removal, if the specified said goods are neither sold abroad nor brought back within the said period. c) If the specified goods are sold abroad, fully or partially, within the specified period of six months, the supply is effected in respect of quantity so sold, on the date of such sale. Similarly para 4 of the circular was ignored by the appellant. Thus, the act of the appellant is that of picking and choosing of the clarifications issued by aforesaid circular on 18.7.2019,....
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....e up of the fair cost of repairs carried out including cost of materials used in repairs (whether such costs are actually incurred for not), insurance and freight charges, both ways. 3 Cut and polished precious and semi-precious stones exported for treatment abroad as referred to in Paragraph 4A.20.1 of the Foreign Trade Policy, other than those falling under Sl. No. 1. Duty of customs which would be leviable if the value of re-imported precious and semi- precious stones after treatment were made up of the fair cost of treatment carried out including cost of materials used in such treatment, whether such costs are actually incurred for not, insurance and freight charges, both ways. 4 Parts, components of aircraft replaced or removed during the course of maintenance, repair or overhaul of the aircraft in a Special Economic Zone and brought to any other place in India. Explanation.- For the purpose of this notification, "Special Economic Zone" has the meaning assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005) Nil 5 Goods other than those falling under Sl.No.1,2,3 and 4; Nil 6. Both parties have relied upon the circular No.1....
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....principals or agents, as the case may be, for participation in exhibition or on consignment basis, but, such goods exported are returned after participation in exhibition or the goods are returned by such consignees without approval or acceptance, as the case may be, the basic requirement of 'supply' as defined cannot be said to be met as there has been no acceptance of the goods by the consignees. Hence, re-import of such goods after return from such exhibition or from such consignees will be covered by entry at Serial no.5 of the Notification No.45/2017 dated 30.06.2017, provided re-import happens before six months from the date of delivery challans." 7. Perusal of the said notification and circular makes it clear that where the goods exported either under the Scheme of refund of integrated tax paid on export of goods or under bond without payment of integrated tax, on being re-imported, that too within six months of export, the same shall not amount to supply of goods. 8. As per Section 5(1) of the IGST Act levy of the integrated tax is on inter-state 'supply' of goods or services or both. Thus, for levy of integrated tax there must be 'supply' of goods or services or both. 9....
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....ort, the transaction shall not be considered as 'supply' when the goods are initially sent out. 11. Reverting to the facts of present case, we further observe that there is no denial to the fact that the goods under three of bills of entry were exported under LUT/bond have been re-exported within six months of the country, details as follows: Sl.No. Annex. to the SCN) BE No. BE date SB No. SB date 1 3335228 21.09.2017 8490252 06.09.2017 2 3398689 26.09.2017 8490252 06.09.2017 4 6431713 18.05.2018 1379111 06.12.2017 12. From the above fact on record, we also observe that out of ten bills of entry export with reference to six of them were made with payment of IGST alongwith interest was paid at the time of export of goods. There is no denial about payment of IGST of Rs.1,50,145/- with interest. The details of these six bills of entries reads as under: Sl.No. Annex. To the SCN) BE No. BE date SB No. SB date IGST amount 3 6382388 15.5.2018 4045625 06.04.2018 29,149/- 5 6529696 25.5.2018 404551 06.04.2018 17,835/- 6 6773948 12.06.2018 4070352 07.04.2018 40,249/- 8 6893860 21.06.2018 4045625 06.04.2018 26,359 9 7056179 03.07.2018 ....