2017 (9) TMI 1824 - HC - Customs

Re-import of export goods - relevant date for export - HELD THAT - The date of export can be construed from reading of Section 2(18) of Customs Act 1962. The date on which goods left India and goes beyond its territory then export takes place. Tribunal has taken a view that when the goods were allowed for export that date should be construed as date of export and that is 19-6-2009. It is undisputed fact that goods came back to India on 11-6-2010. That is 8 days before expiry of one year from the date of loading of the goods to the ships. In such circumstance there is no reason to deny the benefit of notification in question to the appellant since reimport within one year export is duty free. The issue is required to be answered in favour of the assessee and against the department - Appeal dismissed.

Summary

Issues:
- Interpretation of the date of export of goods under the Customs Act, 1962.
- Determining the date of exportation from a 100% Export oriented unit.

Analysis:
1. Interpretation of the date of export of goods under the Customs Act, 1962:
The High Court framed substantial questions of law regarding the date of export of goods under the Customs Act, 1962. The Court considered whether the date of export should be when the goods leave India and go beyond its territory. The appellant argued that the goods were exported to Qatar on specific dates but actually exported later. The appellant relied on previous decisions and Notification No. 52/2003, dated 31-3-2003. The Court referred to Section 2(18) of the Customs Act, 1962 and a judgment of the Madras High Court to determine that the date of export is when the goods leave India and go beyond its territory. The Tribunal's decision was based on this interpretation, leading to the benefit of a duty-free reimport within one year from the date of exportation.

2. Determining the date of exportation from a 100% Export oriented unit:
Another substantial question of law involved the date of exportation from a 100% Export oriented unit. The appellant contended that the date of exportation should be when the goods leave the premises of the unit for exportation. The Tribunal's decision favored the appellant, stating that the date of export should be when the goods were allowed for export, which aligned with the actual export date. The Court agreed with the Tribunal's view, emphasizing that the date of export should be construed as the date when the goods left India and went beyond its territory. Consequently, the appeals were dismissed in favor of the assessee, highlighting the importance of the correct interpretation of the date of export for customs purposes.