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TMI Blog2016 (11) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... d are independent of each other. The DEEC scheme cannot be used to override the provisions of Customs Act, 1962, with respect to expiry of bond period. Though an advance licence issued after bonding of goods could be used to de-bond them, as per para 7.17 of the Hand Book ibid, the EXIM policy nowhere says that this could be done even after the Bonding period has expired. Therefore, that situation is to be dealt with only under the provisions of Customs Act, 1962. Denial of DEEC scheme not justified - appeal dismissed - decided against appellant. - C/189-190/2008 - A/11404-11405/2016 - Dated:- 27-7-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Appellant (s) : Shri Paritosh Gupta, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OIO No. KDL/AC/BOND/355/2007 dated 26.6.2007 held that warehousing period allowed to the appellant was over and therefore the importer was permitted to clear the above warehoused cargo immediately by filling ex-bond Bills of Entry on payment of appropriate customs duty and interest as applicable from the date of ware housing to the date of actual clearance of cargo from the ware house. M/s. BGH Exim Limited filed Bills of Entry No. 198074, 198078 and 198080 to 198088, all dated 29.6.2007 and cleared the goods on payment of duty. The Assistant Commissioner also imposed penalty of ₹ 5000/- on the appellant. The said buyer of the goods (M/s. Gujarat Fluro Chemical Limited) also filed Bills of Entry for clearance of said goods claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permitted to do so for a period of 12 months. However, they failed to clear the goods within the stipulated period of warehousing. They submitted a letter dated 21.6.2007 much after the expiry of warehousing period, showing readiness to clear the goods on payment of customs duty and interest and requested for waiver of show cause notice and personal hearing in the matter. The Assistant Commissioner vide order-in-original No. KDL/AC/BOND/355/2007 dated 26.6.2007 permitted M/s. BGH Exim Limited (importer) to clear the goods on payment of appropriate customs duty and interest as applicable. He also imposed penalty of ₹ 5,000/-. M/s. BGH Exim Limited filed Bills of Entry Nos. 198074, 198078 and 1980 to 198088 all dated 29.6.2007 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose as to what was the rate of duty to be applied. In the instant case before us the question is whether such duty (on such expiry of bonded period) would be NIL (under DEEC scheme) or as per the Customs Tariff Act? In such a situation, the Hon ble Apex Court had ruled, that on expiry of bonded period, the goods have to be treated as having been improperly removed from the bonded warehouse ; and that the rate of duty would be that which was payable on the date of such improper deemed removal from the warehouse. In the case before us, the bonding period expired on 3-8-1996. The notice for duty payment under Section 72 ibid was issued first on 28-11-1996 and then on 31-7-1997. Therefore, the goods were deemed to have been improperly remov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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