2008 (7) TMI 401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9th May, 1998, per Vessel S.S. Acacia V. 818, Rot No. 370/98, Line No. 154, Country of Origin - India, Goods - 20 pallets Polyester 100% Semi Dull Ring Spun Yarn for weaving NE 24/2, Assessable value - Rs. 16,88,481.23 (iii) Bill of Entry Sl. No. 930 dated 12th August, 1998 per Vessel Breeze, Rot. No. 549/98, Line No. 26, country of origin - India, Goods 765 Ctns. of 100% polyester yarn, Assessable value liable to duty Rs. 27,37,954.76. FACTS : 3. The goods were initially exported by the respondent-assessee, which were rejected by the foreign buyer being defective and the assessee re-imported them back to India. 4. Assessee had initially claimed in the Bills of Entry the benefit of Notification No. 158/95-Cus and also executed bonds for re-export, as required under the said notification. The Bills of Entry were assessed provisionally. The assessee could not re-export the goods due to recessionary conditions in the textile industry. It claimed before the adjudicating authority that since it was not possible for it to re-export the goods, it may be allowed the benefits of another Notification No. 94/96-Cus., which was in force at the time of the clearance from the factory origina....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on Bills of Entry Nos. 930 and 2440, was rejected. 8. The assessee being aggrieved filed an appeal against the order of the Commissioner, which has been accepted by the Tribunal by its impugned order. The Revenue being aggrieved has filed the present appeal. 9. Counsel for the parties have been heard. 10. Section 20 of the Customs Act, 1962, which deals with re-importation of the goods, provides :- "20. Re-importation of goods. - If goods were imported into India after exportation therefrom, such goods shall be liable to duty and be subjected to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof." 11. By Notification No. 158/95-Cus. dated 14th November, 1995, goods manufactured in India and re-imported in India for repairs or for reconditioning are exempted from whole of the duty of customs leviable on them as well as additional duty subject to the condition, inter alia, that the goods are re-exported within six months of the date of re-importation or any extended period as may be allowed and a bond is executed at the time of importation to export within the said period and, in the event of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Notification No. 94/96-Cus. The description of the goods claimed in Serial No. 1(e) under Notification No. 94/96-Cus., which reads as under :   Sl. No. Description of goods Amount of duty (1) (2) (3) (1) Goods exported - (a) xxx (b) xxx (c) xxx (d) xxx (e) under duty exemption scheme (DEEC) or export Promotion Capital Goods Scheme (EPCG) xxxxx xxxxx xxxxx xxxxx xxxxx Amount of excise duty leviable at the time and place of importation of goods and subject to the following conditions Applicable for such Goods     (I) DEEC book has not been finally closed and export in question is delogged from DEEC book.     (II) In case of EPCG scheme the period of full export performance has not expired and necessary endorsements regarding reimport have been made.     (III) The importer had intimated the details of the consignment re-imported to the Assistant Commissioner of Central Excise in charge of the factory where the goods were manufactured and to the licensing authority regarding the fact of re-importation and produces a dated acknowledgement of such intimation at the time of clearance of goods.     (IV) The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... EPCG Scheme and not to the DEPB Scheme. Sl. Nos. 1(a), (b), (c) and (d), all deal with export of goods in the normal course, where duty becomes payable under the provisions of Central Excise Act, 1944 or the Customs Act, 1962, as the case may be, and to the Customs or Excise duties leviable on goods so exported. They do not deal with imports or exports under the EXIM Policy which fall in Sl. No. 1(e). 16. Rule 13 of the Central Excise Rules, 1944, which was in force at the time of initial export of goods in question (February 1998), provides as under : "RULE 13. - Export in bond of goods on which duty has not been paid. - (1) The Central Government may, from time to time, by notification in the Official Gazette- (a) permit export of specified excisable goods in bond without payment of duty, in the like manner, as the goods regarding, which the rebate is granted under sub-rule (1) of rule 12 from a factory of manufacture or warehouse or any other premises as may be approved by the Commissioner of Central Excise; (b) specify materials, removal of which without payment of duty from the place of manufacture or storage for use in the manufacture in bond of export goods, may be perm....