TaxTMI 
TaxTMI 
TaxTMI 
2001 (11) TMI 159
X X X X Extracts X X X X
X X X X Extracts X X X X
....he conditions for clearance 'duty free' of such re-imported goods for eventual re-export after repairs, re-conditioning etc., provided certain conditions for re-export including a period of time of six months are met. 2. The appellants could successfully re-export one consignment out of four, within the period prescribed under Notification 158/95. Three consignments could not be exported for various commercial reasons. Out of these three consignments, one was earlier exported under the claim of DEEC Scheme while the other two were exported under the claim of DEPB Scheme. 3. The Commissioner initiated the proceedings and confirmed the duties after coming to the following findings : "I find that in the instant case, the Noticee had execute....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct remains that the Noticee had availed of full exemption from Customs duty under DEPB Licence against their exports which are honest in view of the re-importation of the export goods and their inability to re-export the same after re-conditioning/repair/reprocessing. So far as DEEC export and import are concerned, it is a fact that their exports have not been logged in their DEEC Book, and therefore, it cannot be said that they have taken any benefit against their so-called DEEC export. But the fact remains that the goods exported without payment of duty when re-imported ought to discharge their duty liability under C.N. 94/96, which will be equal to Central Excise duties. In view of the above facts, I am inclined to enforce the bond to t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....learance. The Notification 158/95 does not provide that once benefit of that Notification is availed by the appellants, the benefit of Notification 94/96 will not be available. Since duties are to be recovered in this case on the goods which have not been exported within a prescribed period under Notification 158/95, the quantum of such duties has to be determined with reference to effective rates for 'home consumption' by any other Notification which may be applicable to like goods. We find that Notification 94/96, provided for such rates for goods which were originally exported but which were re-imported. This Notification does not restrict its benefit to the goods which might have been claimed under Notification 158/95. In this view of t....