9911796707
TMI Blog2000 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-8-1999 passed by the Commissioner of Customs (Appeals), Calcutta. 2. The applicants had imported/indigeneously purchased capital goods - off-set printing press, spares, components, raw materials etc. under exemption available to the units in the Falta Export Processing Zone, for manufacture of printed packaging materials. The exemption from payment of customs duty/central excise duties was available subject to the specified conditions as given in the relevant exemption Notifications No. 133/94-Cus., dated 22-6-1994 (as amended) and Notification No. 126/94-C.E., dated 2-9-1994 (as amended). The customs/excise duties so exempted in respect of the above mentioned capital goods - raw materials etc. came to Rs. 6,38,86,466 for whose payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeared for the applicants. Shri T. Prem Kumar, SDR represented the Revenue. Shri P.K. Dutta, Advocate submitted that the goods were imported in March, 1995 and January, 1996, and were destroyed in fire on 11-1-1996. The show cause notice was issued on 15-6-1998. The amount of insurance claim was paid to their creditors/financial institutions. He referred to Clause (7) of para-1 of the Notification No. 133/94-Cus., dated 22-6-1994 and pleaded that no duty was leviable in respect of the goods destroyed within the zone. The Asstt. Commissioner of Customs was not competent to invoke the extended period of limitation. He also assailed the impugned order in appeal for violation of the principles of natural justice. It was also pleaded that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as provided in the Board s Circular No. 47/97 dated 6-10-1997 issued from File No. 437/8/91 as appearing at 1997 (95) E.L.T. (T53) = page M 108 of 1997 (22) R.L.T. 5. We have carefully considered the matter. The goods which were imported availed of the exemption under Notification No. 133/94 Cus. dated 22-5-1994 from the whole of the duty of customs leviable thereon subject to the conditions as named in that Notification. The exemption was available when the goods were imported into India for the production and manufacture of articles for export out of India. The importer was required to excecute a bond in prescribed form binding himself to use the goods imported for the specified purposes. Full text of the Notification is at page N-13 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears doubtful whether it could be said that the goods imported as well as indigeneoualy procured had been destroyed as stipulated in Notification No. 133/94-Cus. and Notification No. 126/94-C.E. In Mitra s Legal and Commercial Dictionary (3rd Edition, P.249), it. is mentioned that destruction is a change in the nature and utility of the article which is complete and which is accompanied by the leaving of the traces that are altogether useless. Deterioration is change for worse, the remains being still useful, less valuable and not altogehter useless. K.J. Aiyer s Judicial Dictionary (8th Edition, P.297) mentions Damage connotes a genus while deterioration and destruction connote two species . Word lost as defined in the Webster ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he taxable event for attracting duty is the import of the goods. The facility of postponement of collection of duty, which is what is provided by warehousing can in no way affect the incidence of duty on the imported goods. The entire quantity which had been imported was liable to duty even if a part of it had subsequently been destroyed due to deterioration, etc. In the case of Pasupathi Overseas Pvt. Ltd. v. Commissioner of Customs - 1996 (88) E.L.T. 795 (Tribunal), the Tribunal had observed that the remission of duty was not available on loss of warehoused goods. Person warehousing the goods were liable to pay duty and that even otherwise in terms of the Bond, duty was required to be paid. 9. We do not consider that there is any meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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