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TMI Blog2013 (11) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... prises (Proprietor: Shri Arun Kumar, third respondent) for job work ie. conversion into flower vases and re-export to the foreign supplier of the raw material. All the Bills of Entry were filed by M/s. New Karunai Granites who are said to have procured the goods on high seas sale basis from M/s.Swathi Enterprises, to whom the raw material had been supplied by the foreign party. The past consignments were allowed to be cleared for home consumption without any objection. The controversy arose when the minute particulars of the transaction pertaining to the live consignments were examined by the customs authorities. M/s. New Karunai Granites who filed the relevant Bills of Entry claimed the benefit of notification No. 32/97-Cus dated 01.04.97, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the relevant Bills of Entry (substitution of 'Swathi Enterprises' for 'New Karunai Granites' as importer) and extending the benefit of the notification to M/s. Swathi Enterprises qua importer. It is the operation of this order of the Commissioner (Appeals) that is sought to be stayed. 2. After hearing both sides, we come to know that Swathi Enterprises (Proprietor: Shri Arun Kumar) obtained Central Excise registration with the department and imported two consignments of polished granite slabs from the same supplier in November'2011. that these goods were allowed to be cleared in terms of notification No. 32/97-Cus, that these goods were subjected to job work in India and the job-worked goods (flower vases) were exported under a Ship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 undisputedly complied with the said condition No.(v) of the notification. We state, at the risk of repetition, that the department has no case that any of the respondents attempted to defraud the Revenue. 4. In the above view of the matter, we are not inclined to grant stay of operation of the appellate Commissioners order. The stay applications are therefore dismissed. (Order pronounced and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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