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TMI Blog2015 (1) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... of the drawings and designs of ships. They have never placed any order for import of any CD. They have also produced a letter from foreign supplier saying that the CD was sent by mistake and they should be allowed for re-export. Section 23 of the Customs Act, provides for relinquishment of the title to the imported goods by the importer before an order for clearance for home consumption is made by the Customs authority. Therefore, this request of the appellant should have been considered by the adjudicating authority. Nevertheless, inasmuch as the goods are lying with the department on confiscation, the interests of Revenue are completely secured. The question of ordering any pre-deposit under Section 129E of the Customs Act, 1962 would ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced by them clearly indicates that the drawings needs to be despatched in "hard copy" by air cargo mode only and airway bill presented for negotiations. The invoices issued for the transaction also indicate the goods under supply as "designs and drawings as per the appellant's purchase order". Accordingly, they declared the goods as drawings and designs falling under Chapter 49 of the Customs Tariff and claimed Customs duty exemption under Notification No. 12/2012-Cus. However, when the goods arrived and before clearance, it was noticed that apart from the drawings and designs, the consignment also consisted of a CD. Therefore, the department was of the view that the drawings and designs cannot be classified under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has the right to relinquish the title to the goods before the order for clearance for home consumption is made and in the present case, the goods are lying with the department and the out of charge order has not been issued. Therefore, the appellant's request for re-export of the goods should have been allowed by the adjudicating authority. In these circumstances and in view of the above legal position, he submits that the stay be granted. 4. The learned Additional Commissioner (AR) appearing for the Revenue strongly refutes the contentions of the learned Counsel for the appellant. It is his submission that the appellant has imported CD as well as hard copy of the drawings and designs. The entire assessment has been done under RMS w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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