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Issues:
1. Determination of the relevant date for levy of customs duty in a case involving goods imported under exemption subject to re-export condition. Analysis: The appeal in question pertains to M/s. Diamond Cement, focusing on the crucial issue of the applicable date for customs duty levy when goods imported under an exemption are not re-exported. The case involved the import of Rollers Press from the Federal Republic of Germany for an exhibition at Pragati Maidan, New Delhi. The goods were cleared for home consumption after the exhibition, and subsequently purchased by the present appellants. The dispute arose regarding the rate of duty, with the appellants arguing that the duty should be based on the date of filing the Bill of Entry for clearance from the warehouse, not the original import date. The Collector, Customs (Appeals), upheld the duty rate as per the original filing date, citing the Customs Act, 1962. The appellant's representative contended that the duty rate should align with the date of filing the Bill of Entry for clearance from the warehouse, emphasizing the pending Tribunal decision in a similar case. The Respondent, however, highlighted the conditions of the exemption notification, emphasizing the obligation to re-export the goods or pay the duty equivalent to the original import rate. The Tribunal analyzed Notification No. 116/79-Cus., which exempted goods imported for exhibitions subject to re-export conditions within a specified period. The Tribunal clarified that the exemption was conditional, requiring re-export within a set timeframe, failing which duty equivalent to the original import rate would be levied. Notably, the goods were not warehoused, and the provisions of Section 68 regarding clearance of warehoused goods were deemed inapplicable. The Tribunal referenced previous decisions to support the principle that duty payment is based on the original import rate if goods are not re-exported as per the exemption conditions. The Tribunal distinguished the current case from the precedent cited by the appellant's advocate, emphasizing the unique circumstances and contractual arrangements involved. Additionally, the Tribunal referenced previous decisions to reinforce the principle that duty payment is tied to the original import rate in cases of failure to re-export goods under exemption conditions. Ultimately, the Tribunal found no merit in the appeal and rejected it based on the clear provisions of the exemption notification and relevant legal framework.
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