Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2005 (10) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gya Devi, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This is an appeal against Order-in-Appeal No. 533/99, dated 10-9-1999 passed by the Commissioner of Customs (Appeals), Chennai. 2. Brief facts of the case are as follows. The appellants are a 100% EOU. They exported their goods. The foreign importer found some of the goods defective. Therefore, the goods were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ths in terms of Notification No. 158/95. The original authority confirmed a demand of Rs. 2,83,186/-. The appellants approached the Commissioner (Appeals). After going through the records, the Commissioner (Appeals) rejected the appellants' appeal. Hence the appellants have come before this Tribunal for relief. 3. Smt. Prameela, ld. Counsel appeared for the appellants and Smt. R. Bhagya Devi, ld .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8/95 is issued under Section 20 of the Customs Act. Therefore, as regards re-export, the correct Notification applicable would be Notification No. 158/95. Even, the appellants have executed the Bond in terms of the above Notification. As per the Bond within a period of six months they should have exported. That period can be extended for a further period of not exceeding six months. There is no re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Another factor is that re-import is for the purpose of re-working/replacement. In the instant case the lower authorities have found that what is re-imported is cotton fabrics and what is re-exported is Nylon fabrics. Ld. Counsel pointed out that while repairing the jackets some Nylon pieces were stitched and the identity of the goods is not at all lost. This point has not all been raised in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates