CESTAT denies benefit of N/N. 32/97-Cus for imported goods. Duty demand not sustainable as goods were exported after job work. Confiscation order set aside.

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CESTAT denies benefit of N/N. 32/97-Cus for imported goods. Duty demand not sustainable as goods were exported after job work. Confiscation order set aside.

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....The case involved denial of benefit u/s N/N. 32/97-Cus for clearance of imported multi-color granite blocks due to not acquiring items free of cost. Commissioner (Appeals) directed duty recovery for goods imported via two Bills of Entry and ordered confiscation. Tribunal found goods were exported after job work, making appellant ineligible for the notification. As goods were exported, duty demand was unsustainable. Confiscation order was improper as goods were re-exported, following legal precedent. Tribunal set aside the order, restoring original authority's decision and allowing the appeal.....

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CESTAT denies benefit of N/N. 32/97-Cus for imported goods. Duty demand not sustainable as goods were exported after job work. Confiscation order set aside.