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Issues: Import of capital goods for demonstration, duty-free clearance under Customs Notification No. 3/89, failure to re-export within stipulated period, request for extension rejected, permission to clear goods under EPCG scheme denied.
In this case, the appellants imported capital goods for demonstration purposes at a jewellery show in Mumbai under Customs Notification No. 3/89, with a condition to re-export the goods within a specified period. Despite a granted extension, the appellants failed to meet the re-export deadline. Their subsequent request for further extension was left unanswered by the authorities. Consequently, the appellants sought permission to clear the goods under the EPCG scheme, which was denied, leading to the encashment of the Bank Guarantee by the department. Upon thorough consideration, the Tribunal observed that the Asst. Commissioner did not address the importer's second extension request, which was within his authority. Additionally, the lower authorities unjustly disregarded the appellants' plea to clear the goods under the EPCG scheme. The Tribunal emphasized that the authorities should have either permitted re-export or granted notional clearance under the EPCG scheme, without hindrance based on prior clearance under a different notification. The Tribunal criticized the rigid stance taken by the lower authorities, stating that it did not serve the cause of justice. Consequently, the Tribunal set aside the previous order and directed that the appellants be granted notional clearance of the capital goods under the EPCG scheme, subject to the standard conditions of the scheme. This decision allowed the appeal to the extent of granting notional clearance under the EPCG scheme, providing relief to the appellants.
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