TaxTMI 
TaxTMI 
2025 (12) TMI 1083
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....ad exported tractors to TAFE International, Turkey under drawback shipping bills and claimed duty draw back against these exports as well as duty credit under Focus Market Scheme under Chapter 3 of the Foreign Trade Policy. The appellant is stated to have procured tyres and tubes from one M/s. Balakrishna Tyres, India for use in the said tractors. The tractors are stated to have been exported by the appellant in Semi Knock Down(SKD) condition along with the said tyres. It is stated by the appellant that consequent to the buyers rejecting some of the tyres and tubes on quality concerns, the appellant filed bills of entry for clearing the reimported goods declaring them as tyres and tubes that were rejected and reimpor....
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....equest to be heard in person, during the personal hearing on 21.12.2015, a copy of the order no.386-397/2004 RA dated 16.08.2004 in favour of the appellant was submitted by the appellant. It was also submitted that the tyres and tubes reimported were that which was exported earlier and rejected by the Turkey customer. These tyres and tubes were of Indian make and same were earlier procured from M/s. Balakrishna Tyres, India and their brand name is known as BKT. 6. The Adjudicating Authority observed that it was found from the shipping bills that the goods exported are Brand New Agricultural Tractors fitted with Simpson SJ327E Engine (SKD condition), but only tyres (that too partly) are returned through the subject Bill ....
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....from the issues on hand as it was about eligibility for draw back. It was further found that the goods in all the shipping bills are exported under Focus Market Scheme and the appellant had claimed duty draw back as well. Moreover, for the shipping bills exported, the time limit given for reimport under the Notification No.94/96-Cus is only one year and 23 shipping bills had already exceeded the said period at the time of import. Finding that the identity of the imported goods could not be established with respect to the exported goods and export documents and since 23 shipping bills (in the OIO No.43953/2015 dated 13.01.2016) and 30 shipping bills (in the OIO No.43974/2015 dated 13.01.2016) had exceeded one year time peri....
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....long with the tractors is further supported by the marks of the tyres and tubes showing the manufacturer as BKT and that the tyres are manufactured in India which is also further supported by the email correspondence produced by the appellant. The appellant places reliance on decisions of the Supreme Court which has stated that if the appellant is eligible for the benefit of the notification then in satisfaction of the conditions a liberal view is to be taken. Reliance is placed on the decisions in Bharat Diagnostic Centre Vs. CC, 2014 (307) ELT 632 (SC), CCE, Surat India Vs. Favourite Industries 2012 (278) ELT 145 (SC), CC (Preventive, Mumbai Vs. Young Ambalal and Co. 2010 (260) ELT 487 (SC), Union of India Vs....
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....ion report confirmed the declared description, country of origin as India and reported the identity of the goods as established. When asked to verify whether the tyres imported are new, it was reported that the goods appeared unused since buttons are intact with the tyres however, the dock officer reported that the goods exported are complete tractors and now only tyres are returned and are only part of the goods exported and ergo the goods are not identifiable as those exported from the shipping bills produced. 15. We find that the requirement of the notification is that the goods are the same which are exported. Thus, when the shipping bills evidence the tractor exported to be in SKD condition and the accompanying invoices and pa....