2011 (8) TMI 695 - AT - Customs

Notification No. 158/95 - Held That - In view of Commissioner of Customs, Calcutta vs. Indian Rayon & Industries Ltd. (2008 -TMI - 48228 - SUPREME COURT OF INDIA), goods not re-exported within the time stipulated under Notification No. 158/95-Cus benefit of the notification is not available.

Summary

Issues: Appeal against demand confirmation and penalty imposition under Notification No. 158/95-Cus for failure to re-export goods within stipulated time period.

Analysis:
The appellant filed an appeal against an order confirming demand and imposing penalties for not re-exporting goods within the prescribed time period under Notification No. 158/95-Cus. The appellant exported goods, which were later received back. Despite being required to re-export the goods within a specified timeframe, they failed to do so. The Commissioner of Customs could extend this period, but as the goods were not re-exported even within the extended timeframe, a show cause notice was issued, leading to the duty demand, fine, and penalty. The appellant contended that some goods were re-exported after a year and claimed inadequate hearing opportunity. However, the show cause notice was issued in 2002, with no reply from the appellant. The adjudicating authority scheduled a hearing in 2003, which the appellant did not attend or request an adjournment for. The adjudication order was then passed. The appellant failed to provide evidence of re-exporting goods within the specified time period.

The issue of goods not being re-exported within the stipulated time under Notification No. 158/95-Cus was settled by the Hon'ble Supreme Court in a previous case. The Supreme Court held that the benefit of the notification is not available for goods not re-exported within the prescribed time. Based on this precedent, the Tribunal found no fault in the impugned order and dismissed the appeal.