9911796707
TMI Blog2001 (8) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No. S59/155/95 Gr. II, dated 14-3-96, has permitted the importers to restore their original warehousing Bill of Entry and to clear the goods for reprocessing in bond, without payment of duty and to re-export the same under the DEEC scheme, on the condition that the importers shall be required to execute a bond with bank guarantee, undertaking to re-export the goods within a period of six months, failing which they shall be liable to pay the duty with interest leviable on the raw materials for the impugned goods which were earlier imported under the advance licence scheme. 2. The facts of the case are that M/s. Malladi Drugs Pharmaceuticals (hereinafter referred to as the importers) filed a Buff Bill of Entry No. 22922 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which the warehousing Bill of Entry was filed. On this crucial date there was no Notification exempting duty free clearance of such goods. Therefore, as per Section 20 of the Customs Act, 1962 duty is chargeable to the re-imported goods. The factual position being such the Commissioner s order permitting re-processing and re-export lacks legal backing and, therefore, not in accordance with law. (b) The warehousing Bill of Entry was converted into Home consumption Bill of Entry on 23-6-95. Even on this date there was no Customs Notification which permits duty free clearance of re-imported goods for re-processing and re-exportations. While so doing the order ot the Commissioner (Appeals) for duty free clearance of the impugned goods is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -importation took place on 15-5-1995 i.e. prior to the issue of Notification No. 98/95, dated 26-5-95 the plea of the importers to allow the duty free clearance under Notification No. 98/95 was rejected. As per Section 20 of the Customs Act, 1962 all re-imported goods are liable to duty and be subject to all the conditions and restrictions if any, to which the goods of the like kind and value are leviable or subject, on the importation thereof. The goods were therefore assessed to duty and an Order No. S59/155/95 Gr. II, dated 14-3-96 was passed by the original authority. The importers filed appeal against the said order before the Commissioner (Appeals) who while rejecting the appeal filed by the importers modified the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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