9911796707
TMI Blog1998 (2) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... from 28-11-1991 to 22-3-1993. 2. Briefly, the facts of the case are that the appellants, as a 100% EOU, are, inter alia manufacturing Wire-Wheels , an accessory for Motor Vehicles, and exporting them. As some of these were found defective/out of date, they were re-imported during the aforesaid period vide 16 Bills of Entry after executing separate bonds in terms of Notification No. 132/61-Cus. As the appellants failed to re-export these goods within the stipulated time, the demand for above mentioned amount was confirmed in the O-I-O, which also upheld by the impugned Order-in-Appeal. 3. Heard the ld. Consultant Shri Kumaraswamy. He argued that in this 100% EOU, where bonded tenure expires only in 2005 AD, the wire-wheels are either ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act, 1962 to cover re-import of these exported goods except Section 20 ibid and Notification No. 132/61-Cus. Therefore, these were applicable to 100% EOUs also. At this point, the ld. SDR Shri R. Victor Thiagaraj argued that the specific provision for re-import of rejects with respect to the 100% EOU scheme was for the first time introduced specifically vide Notification No. 190/94-Cus., dated 6-12-1994 (amending Notification 13/81-Cus.) wherein re-import within 3 years period for repair etc. of re-imported goods was prescribed. As this was not in force during the period in this case, only Section 20 of the Customs Act, 1962 read with Notification No. 132/61-Cus. was applicable even to 100% EOUs. 7. We have considered the arguments pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities :- (i) Bond under Section 65 of the Customs Act, 1962 for carrying out in-bond manufacture; covering the duty amount involved on the raw materials/consumables used for the same; (ii) Double duty bond under Section 59(2) of the Customs Act, 1962 in respect of the warehousing of imported goods, and (iii) Bond as per sub-para (6) of para 1 of Customs Notification No. 13/81, dated 9-2-1981 to fulfill the export obligations. 9. It has been argued by the ld. Consultant that in view of this bond already executed and because 100% EOU is a special scheme for manufacture under the Customs Bond, neither Section 20 nor Notification 132/61 will be applicable for them and therefore the bond in question got executed by them under the other n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these two, the period for which such re-imported goods can lie under bond is also prescribed. 11. In view of the aforesaid legal position, we find that there is no grey area on this issue and prior to 6-12-1994 all re-imports of exported goods under 100% EOU attract provisions of Section 20 ibid read with Notification 132/61-Cus., dated 9-12-1961. We, therefore, find that the bond executed by the appellants in terms of the said notification is a valid document in law. We also therefore find that the demand under Section 28 of the Customs Act upheld by the impugned Order-in-Appeal does not suffer from any legal infirmity and no interference is called for upon it. Therefore, there is no merit in these appeals and they are dismissed accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
