TaxTMI 
TaxTMI 
2026 (6) TMI 772
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of goods by foreign buyers due to packing issues, shortage of funds with buyers, re-negotiation of prices, foreign exchange fluctuations and similar commercial reasons etc., a portion of the exported meat were re-imported by the appellant into India. At the time of each re-import, the appellant had filed the Bill of Entry (B/E), specifying that they would avail the benefit of Notification No. 158/ 95-Cus., dated 14.11.1995. 1.2 However, the department had objected to the claim of the appellant regarding availment of the benefit under the said notification. The Show Cause Notice (SCN) dated 15.12.2022 issued in this regard had inter alia, alleged that the goods in question were not returned for commercial reasons and the same were rejected by the overseas buyers due to microbial contamination; that there was identity mismatch in the goods exported vis-à-vis re-imported into India as claimed, such as different dates of slaughter, dates of production, place of slaughter, meat types, quantities etc.; that no proper inventory control was maintained, inasmuch as the appellant had failed to maintain a separate inventory for re-imported goods; that the goods were mixed with gene....
X X X X Extracts X X X X
X X X X Extracts X X X X
....exigencies, a very small fraction of the exported goods, amounting to approximately 0.22% of total exports, were required to be re-imported into India. The said fact is supported by documentary evidences placed on record and is not disputed by the Department. At the time of each re-import, the appellant filed B/E specifying that the appellant is availing the benefit of Notification No. 158/95. The re-imported goods were examined by Customs officers and the appellant repaid back the entire amount of Duty Drawback, which was availed at the time of original export. Although the reversal of Duty Drawback was not a condition of Notification No. 158/95, the appellant still reversed the same. The reimported goods were examined by the Customs officers and the containers were sealed with one-time Bottle Seal by the Custom authorities. Under the supervision of the Customs officers, the re-imported goods were dispatched to appellant's manufacturing unit. The receipt of re-imported goods, breaking of Customs seal and unloading of the containers were undertaken in the presence of jurisdictional Central Excise authorities, who confirmed the same through written communications addressed to Cu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed 07.07.2015, the facts of the case have been brought out in detail and the issues under dispute have also been captured at paragraph 4.8 under different clauses from A to I, in internal page 44. We find that the issues arising for consideration before us from these appeals are to determine the following aspects: (i) Whether simultaneous availment of Customs duty exemption benefit under anyone of the notifications issued under Section 25(1) of the Customs Act, 1962 is available to an importer; and particularly whether simultaneous availment of exemption benefit under Notification No. 158/95-Customs dated 14.11.1995 or Notification No. 94/96-Customs dated 16.12.1996, as amended can be extended to reimport of goods into India; (ii) Whether "Frozen Buffalo Meat" classifiable under Customs Tariff Item (CTI) 02020 3000 which have been reimported during the period February, 2014 to February, 2018 through various B/Es are eligible for exemption from payment of Customs duty, as claimed by the appellants vide Notification No. 158/95-Customs dated 14.11.1995 at the time of import; or under Notification No. 94/96Customs dated 16.12.1996 on account of payment of drawback ava....
X X X X Extracts X X X X
X X X X Extracts X X X X
....such reimportation shall be treated as imported goods, and the duties of customs are liable to be paid on such goods. Further, exemption from payment of Customs duty, if any, issued under the authority of Section 25(1) ibid shall also be applicable to reimportation of goods. 8. In this regard, considering the fact that the reimported goods have been initially exported out of the country, and that they are reimported for specific purposes, the Central Government have exempted the duty liability on such re-importation, through a number of notifications issued under the powers vested under Section 25(1) ibid. Reference of some of these notifications are furnished below: (i) reimport of private personal property, which prior to their import into India have been exported from the country Notification No.174/66-Customs dated 24.09.1996; (ii) reimport of Indian goods and parts thereof, which are goods manufactured in India and are being reimported for the purpose of repairs, reconditioning, reprocessing, remaking or for subjecting to any similar process vide Notification No.158/95-Customs dated 14.11.1995, as amended; (iii) reimport of goods which have been e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-imported goods to such processes. 10. It is an admitted fact on record that the appellants have paid back the amount of duty drawback benefits claimed at the time of initial exports under the relevant S/Bs along with interest, upon their re-importation into India for the purpose of carrying out certain processes. The file reference of initial export and re-importation submitted by the appellant was examined by the department and upon proper certification, the repayment of such benefit was permitted. Further, the challan for payment of government dues were also duly certified by the Assistant Commissioner of Customs, Drawback Department of the JNCH Customs Commissionerate. Upon subjective satisfaction that the goods initially exported by the appellants were re-imported, the proper officer of customs had permitted clearance of goods by sealing of the containers carrying the reimported goods, for despatch to the factory of the appellant under bond movement procedures. On arrival of those containers in the factory, the jurisdictional Deputy Commissioner of the Division/Central Excise Commissionerate have certified that the reimported containers have been received in the cold storag....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s such, no proceedings can be initiated under Section 143 ibid, seeking confirmation of the duty demands. 11. The facts are also not under dispute that at the time of re-importation of goods, the drawback benefit claimed earlier along with interest was paid back by the appellants. Therefore, we are of the view that the requirement of Notification No. 94/96-Customs dated 16.12.1996, as amended, had been duly complied with by the appellants. Since, no further condition for re-export is required to be fulfilled as per the said notification dated 16.12.1996, we are of the considered opinion that the appellants can use or dispose of the goods in the manner desired by them. 12. In this case, the appellants had claimed the benefit of Notification No. 158/95-Customs dated 14.11.1995 and also fulfilled the conditions laid down thereunder. The alternate claim made by them under Notification No. 94/96-Customs dated 16.12.1996, as amended, should also be available inasmuch as the benefit of duty drawback claimed earlier was paid back along with interest, at the time of re-importation itself. Even if, the benefit under the said notification dated 16.12.1996 is not claimed in the B/E due t....