TaxTMI 
TaxTMI 
2026 (1) TMI 407
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....ellant]. 2. The appellant, a manufacturer of pre-printed polypropylene bags, imported machinery from M/s. Starlinger, Austria for spinning, weaving, printing and stitching and has thereafter exported some parts of the imported machinery to M/s. Starlinger for repair and reimported them after they were repaired. It filed Bill of Entry no. 8795603 dated 7.3.2017 to clear the goods so re-imported assessing the duty availing the benefit of notification no. 94/96-Cus 16.12.1996. 3. As per section 20 of the Customs Act, 1962 [Act], goods which are re-imported into India should be treated as imported goods and all restrictions and duties apply accordingly. It reads as follows: "Section 20. Re-importation of goods. - If good....
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....1996), as is in excess of the amount indicated in corresponding entry in column (3) of the said Table. TABLE Sl. No. Description of goods Amount of duty (1) (2) (3) 1. Goods exported - (a) under claim for drawback of any customs or excise duties levied by the Union (b) under claim for drawback of any excise duty levied by a State (c) under claim for rebate of Central excise duty (d) under bond without payment of Central excise duty (e) under duty exemption scheme (DEEC) or Export Promotion Capital Goods Scheme (EPCG) Amount of drawback of customs or excise duties allowed at the time of export Amount of excise duty leviable by State at the time and place of impo....
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....repairs carried out including cost of materials used in repairs (whether such costs are actually incurred or not), insurance and freight charges, both ways, 3. Goods other than those falling under Sl. Nos. 1 and 2 Nil. Provided that the Assistant Commissioner of Customs is satisfied that- (a) the goods [other than the goods exported under the Duty Exemption Scheme (DEEC) or the Exports Promotion Capital Goods Scheme (EPCG)] are re-imported within three years after their exportation or within such extended period, not exceeding two years, as the Commissioner of Customs may on sufficient cause being shown for the delay, allow, and in the case of goods exported under the Duty Exemption Scheme (DEEC) or the Expo....
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....ification no. 94/96-Cus and accordingly re-determining the value of the imported goods with the help of a Chartered Engineer as Euro 12200.64 (FOB). Accordingly, the Joint Commissioner passed an order dated 5.5.2017 determining the assessable value of the goods as Rs. 10,73,038, and duty as Rs. 3,15,917/-. He also confiscated the goods under section 111(m) of the Act and allowed their redemption on a fine of Rs. 1,80,000/- and imposed a penalty of Rs. 1,10,000/- under section 112(a) of the Act. 6. Aggrieved, the appellant appealed to the Commissioner (Appeals) who, by the impugned order, upheld the order of the Joint Commissioner. Hence, this appeal. 7. We have heard learned counsel for the appellant and the learned authorised represe....
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..../02/20162017 dated 16 May 2016 under which the appellant had exported the defective goods to Starlinger is placed at page 19 of the appeal which, inter alia, mentions under the 'Terms of Delivery and Payment' "Sending defective parts of Dyanflex SC 6 Printing machine for repairing on returnable basis, which was originally purchased through invoice no. BMA 432721 dated 2.5.2013 as a part of Dynaflex SC 6 Printing machine'. 11. Lastly, a certificate dated 8.3.2017 issued by Starlinger is placed at page 21 of the appeal book which states as follows: "To whom it may concern THIS IS TO CERTIFY THAT 02 PCS OF DRIVE ANILOX ROLLER (MKYS-06103A) DYNAFLEX SC6- INTAKE SIDE ANTRIEM RASTERWALZE DYANFLEX SC6- EINALUFSEITE DISPATCHED ....