9911796707
TMI Blog2007 (6) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Customs Duty, goods imported into India for processing and re-export to the overseas supplier or to any other person specified by him. Such re-export should be completed within 6 months from the date of clearance of the imported goods or within such extended period as might be allowed by the Asst. Commissioner of Customs. The jobbing in India should be undertaken in accordance with the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The Notification also stipulated that the imported goods were to be utilized only for discharge of export obligation and no part thereof should be sold, loaned, transferred or otherwise used or disposed off. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods could not be discharged due to reasons beyond their control as admitted by the lower authorities and no part of the imported goods had been sold, loaned, transferred or otherwise disposed off. The entire quantity, barring a small part, of the goods was available in stock. In the circumstances, it could not be said that the appellants had violated any of the conditions of Notification No. 32/97-Cus. Counsel also submitted that the duty which had allegedly become due on 31-7-99 was demanded on 15-5-2000 only. The original authority had ruled out collusion wilful mis-statement/suppression of facts by the party and this finding of the original authority was not questioned by the Revenue. In the circumstances, the extended period of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed off." It is not in dispute that any part of the squids imported by the appellants was sold, loaned, transferred or otherwise used or disposed off by them. As a matter of a fact, the party offered to surrender the goods to the Customs for destruction. As held by the lower authorities, the appellants were incapable of discharge of export obligation due to reasons beyond their control. The European Union countries had imposed stringent job work conditions on Indian seafood exporters. In order to comply with such conditions and export the goods after jobbing, the appellants requested the Customs authorities for extension of the period of export, but this request was not favourably considered. Meanwhile, the squids perished and became ..... X X X X Extracts X X X X X X X X Extracts X X X X
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