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Issues:
Violation of conditions under Customs Notification No. 158/95 for re-exporting goods within a stipulated period and establishing the identity of the re-imported goods to the satisfaction of the Assistant Commissioner. Analysis: The appeal before the Appellate Tribunal CESTAT, Bangalore was filed against the Order-in-Original (OIA) dated 28-2-2003 issued by the Commissioner of Customs (Appeals) in Chennai. The case involved a 100% Export Oriented Unit (EOU) that exported Micanite strips, which were later rejected by the foreign buyer. Subsequently, the appellant re-imported the rejected goods under Customs Notification No. 158/95 for reprocessing, with a requirement to re-export the goods within a specified time frame or with an extension granted by the Commissioner. However, the appellant failed to re-export the goods within the stipulated period, leading to a demand for duty payment by the Revenue amounting to Rs. 1,87,562. The Commissioner of Customs (Appeals) upheld the duty demand, prompting the appellant to appeal to the Tribunal for relief. During the proceedings, the appellant argued that they should have been covered under a different notification, No. 133/94, instead of No. 158/95. They contended that the reprocessed goods had indeed been re-exported, challenging the sustainability of the duty demand. Conversely, the Revenue contended that the failure to re-export the goods within the specified time under Notification No. 158/95 constituted a clear violation, emphasizing that the identity of the re-imported goods was not satisfactorily established. Upon reviewing the arguments, the Tribunal noted the appellant's inconsistent positions and emphasized their obligation to comply with the conditions of the relevant notification under which the goods were re-imported. The Tribunal highlighted the crucial aspect of establishing the identity of the re-imported goods to the Assistant Commissioner's satisfaction, a requirement that was not fulfilled by the appellant. Consequently, the Tribunal upheld the orders of the lower authorities, dismissing the appeal and affirming the duty liability imposed on the appellant. In conclusion, the Tribunal's decision was based on the appellant's failure to adhere to the re-exportation timeline specified in the Customs Notification, as well as the inability to establish the identity of the re-imported goods as required by the Assistant Commissioner. The judgment underscored the importance of compliance with notification conditions and the fulfillment of procedural requirements in customs matters to avoid duty liabilities.
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