9911796707
TMI Blog2002 (3) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... y thereof, pending the appeal. 2. Examined the records. The applicants are manufacturers and exporters of quality leather garments. They export their entire production, for which they have an Export House status conferred by the DGFT. They used to import printed poly bags duty free under exemption Notification and consume the same for packing leather garments and then export such garments under a re-export bond executed in respect of the poly bags. As per the bond, the applicants were liable to export the poly bags within a period of six months from the date of importation thereof. The duty of over Rs. 1.5 lakhs confirmed against the applicants by the authorities below is on a consignment of printed poly bags imported from Hong Kong and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecution of bond undertaking to export the packaging material within six months was itself an extra legal requirement insisted on by the Customs authorities and, therefore, any violation of the terms of the bond did not affect the clearance of the poly bags at nil rate of duty under the Notification which did not prescribe any condition whatsoever. The Consultant relies on a certificate issued by M/s. Gap International Sourcing Inc., India Liaison Office, New Delhi (copy available on record) which certified that certain quantity of garments were consigned by the applicants to M/s. GPS Consumer Direct Inc., San Francisco, USA and that the said goods were packed in poly bags imported from M/s. RVL Packaging Far East Ltd., Hong Kong vide Bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly, did not prove re-exportation of the poly bags. The certificate of Gap International Sourcing Inc. also does not appear to establish that the poly bags were exported by the applicants within six months from the date of importation thereof. Ld. Consultant has claimed that Gap International Sourcing Inc. is working as a liaison office of the US buyer. I have not found anything in this certificate to show such relation to the US buyer. Even otherwise, this document does not disclose that the poly bags were exported by the applicants within six months from 24-4-2000 (date of import). It thus appears that the party failed to discharge their undertaking given to the department in connection with the duty-free clearance of the poly bags. Tho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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