9911796707
TMI Blog2000 (8) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Sekhon, Member (T)]. The present COD application for condoning the delay of 7 days in filing the appeal and the stay application along with appeal filed by Revenue are taken up for decision after condoning the delay of 7 days since the matter lies in a narrow compass and can be disposed of at this stage. 2. Respondents are merchants who had exported certain quantity of Franch Oil NH IP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, additional duty and SCD to specified goods when re-imported into India subject to the limits/conditions as per Table to the said notification. Since the goods in this case were not exported under claim for drawback, or under bond, or claim for rebate of Central Excise duty, or under the duty exemption schemes (DEEC, EPCG) or for repairs abroad, they would not be covered under Sl. Nos. 1 and 2 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leviable under Section 68(1) of Finance Act, 1996. Sl. No. 1(d) of CN 94/96 covers goods exported under bond without payment of Central Excise Duty. It has been held in the O-in-O that the goods exported were classifiable under CTH 3004.90 CETH 3003.10 and hence the goods were leviable to excise duty at the time of export and should have been exported under bond because no payment of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate for the respondents submitted that all the conditions at Sl. No. 3 of the Notification No. 94/96-Cus., dated 16-12-1996 are applicable and complied with and since they are not manufacturers of the goods they could not have exported the goods under a Central Excise Bond. She also took up the plea that Customs authorities have no jurisdiction to order recovery of duty under the Central Excise b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the Customs House at the time of export. Therefore, the Chennai customs having not objected to the Shipping Bill passed by their own Customs officers, cannot now find faults/flaws with the Export. We find that there is no cause to deny to the present re-import, benefit of clause 3 to notification 94/96 of Customs. We find no infirmity in the order of Commissioner (Appeals) and we do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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