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Issues involved:
1. Interpretation of Notification No. 94/96-Cus., dated 16-12-96 regarding the benefit availability. 2. Validity of re-importation of goods beyond the specified time limit. Analysis: 1. The appeal filed by M/s. Jal Pac India Ltd. revolves around the interpretation of Notification No. 94/96-Cus., dated 16-12-96, to ascertain if they are entitled to its benefits. The company exported polyester metallised film under the Duty Entitlement Pass Book (DEPB) Scheme, but due to rejection by the foreign buyer, the goods were returned and subsequently re-imported. The Notification exempts goods from customs duty in excess of central excise duty leviable at the time of importation, provided a DEPB license is produced. However, the company failed to submit the DEPB license and instead presented a license under the new EXIM Policy 2002-2007. The Revenue contended that the new license cannot be used to claim benefits under the old Notification. The Commissioner (Appeals) rejected the appeal due to re-importation beyond the stipulated time limit. 2. Notification No. 94/96-Cus., dated 16-12-96, mandates that goods must be re-imported within one year of exportation or within an extended period granted by the Commissioner of Customs for valid reasons. In this case, the goods were exported in April 2001 but re-imported in September 2002, exceeding the one-year limit. The appellants did not provide evidence of obtaining an extension from the Commissioner of Customs. As the re-importation occurred beyond the specified timeframe, the benefit under the Notification was rightfully denied. The Tribunal's decision was influenced by the lack of compliance with the time limit condition, leading to the rejection of the appeal on this basis.
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