9911796707
TMI Blog1997 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 20 of the Customs Act, 1962 read with Notification No. 97/95-Cus., dated 26-5-1995 vis-a-vis the related shipping Bill No. DEEF 752, dated 24-1-1996 and Invoice dated 23-1-1996. Goods were examined on original Bill of Entry and description of the goods was found to be in order as per Invoice and Bill of Entry declaration. 1.2 The benefit of the said exemption Notification 97/95-Cus., dated 26-5-1995 has not been allowed to the appellant by the lower authorities because condition No. (b) to second proviso of para 3 of the said Notification comes in their way. The second proviso states as follows : Provided further that nothing contained in this Notification shall apply to re-imported goods which had been exported (a) ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hakraborty to the Commissioner (Drawback) C.B.E.C. North Block, New Delhi, which states as follows : The Calcutta Customs House did not agree to permit the reimportation duty free as under Notification No. 97/95 vide an Order-in-Original dated 8-8-1996 issued from F. No. S60 (DE) (MISC)-309/96A mainly on the ground that once the goods have been exported under DEEC Shipping Bill, the benefits of abovesaid notification would not be available in view of the fact that the party under the relevant Exim Policy has no option to withdraw out of the above Scheme. This view seems incorrect in view of the above said facts of the case in favour of the party and in view also of the position emerging out of the Customs Notification No. 97/95 and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort performance has not expired and necessary endorsements regarding reimport have been made. (iii) The importer had intimated details of the consignment reimported to the Assistant Commissioner of Central Excise in charge of the factory where the goods were manufactured and to the licensing authority regarding the fact of reimportation, and produces a dated acknowledgements of such intimation at the time of clearance of goods. (iv) The manufacturer exporter who are registered with Central Excise Depa- rtment may be permitted clearance of such goods without payment of Central Excise duty under transit bond to be executed with the Customs authorities, such bond will be cancelled on the production of certificate issued by Central Excise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the re-imported goods which have been exported under DEEC scheme specified under Chapter VII of the Import and Export Policy. Chapter VII of the said policy lays down the various aspects the duty exemption scheme. Para 47 speaks of imported raw materials intermediate etc. under the said scheme which does not apply in the present case because the goods admittedly have been manufactured entirely out of indigenous raw materials. Paras 48 and 50 relating to advance licence are however applicable to the appellant because the appellant did obtain the quantity based advance licence. But ld. advocate submits that goods have been refused by the foreign buyer. Para 51 is not applicable, para 54 is only partly applicable inasmuch as there was no l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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