9911796707
TMI Blog2013 (11) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... noted that Swathi Enterprises whose name has been allowed to be substituted for New Karunai Granites as importer in the relevant Bills of Entry has been given the benefit of notification in respect of two consignments of identical goods imported by them in November ‘2011 and the Customs authorities have no objection in this regard. Perhaps, the only factual difference between the transaction of November2011 and the transaction in question is that Swathi Enterprises did not have Central Excise registration, when they imported the past consignments, for the sake of complying with condition No.(v) of the notification. But, this is too minor a procedural defect to be projected by the appellant, given the fact that New Karunai Granites undisput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or execution of export orders placed on the importer by the supplier for jobbing. This claim for exemption in respect of the live consignments of granite slabs was denied on the ground that some of the conditions stipulated in the above notification were not complied with. It was alleged that the raw materials were in fact supplied for execution of export order placed by the supplier on M/s. Swathi Enterprises and not on the importer M/s. New Karunai Granites. It was further alleged that the condition requiring compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 was also violated. These allegations were upheld by the original authority which ordered for assessment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver from the department's side in relation to these transactions. Against this backdrop, we have to examine the facts of the instant case. 3. The department has no case that the Revenue has been defrauded in this case. The granite slabs were imported under export orders for job work, placed by the foreign supplier of the slabs; these slabs were converted into flower vases on job work basis and the job worked product was exported to the supplier of the raw material. These facts are not in dispute. Therefore, prima facie, there is no reason why the benefit of notification No. 32/97-cus should be denied to the importer of the granite slabs. Now the question arises as to who is the importer. The Ld. Commissioner (Appeals), on the facts of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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