9911796707
TMI Blog2017 (7) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt passed in writ tax petition No.579 of 2013 being order dated 24 May, 2013. 2. The brief facts are that the appellant imported spare parts for Solar Thin-Film Line to support their client PV Technology India Private Ltd (Now Moser Baer Solar Ltd), a SEZ unit, on different dates during January, 2008 to December, 2008. After import these goods were warehoused under bond in CMA - CGM, CFS, inside CONCOR complex, ICD, Dadri, on the ground that the clearance of the said goods shall be taken as and when their requirement arises to support the continuous manufacturing process of the said SEZ unit. For this purpose the appellant importer had executed double duty bonds (DD Bond) in 2008 in terms of Section 59(1) of the Customs Act, 1962, thereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Act and instead left the goods warehoused after the expiry of warehousing period. Further, under the provisions of Section 72(b) where any goods in respect of which a bond has been executed under Section 59 and which have not been cleared for home consumption or exportation to the satisfaction of proper officer, the proper officer may demand from the owner of such goods, who shall pay forthwith, the duty chargeable on such goods together with all penalties, rent, interest and other charges payable in respect of such goods. Since it was the duty of the appellant to comply with the provisions of Section 61 of the Act and they have failed to do so. Accordingly, it appeared that they rendered themselves liable for penalty, in terms of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner of Customs, CFS Dadri for permission to re-export from the bonded warehouse stating therein that as the imported spare parts support PV Technologies India Ltd (MBI) SEZ units Greater Noida for solar panel thin film line. These parts were meant to be supplied to PV Technologies on free of cost basis to support them during solar power installation. Now, as the installation is over, these parts are no more required and become obsolete. Hence, permission was sought to re-export the goods to the global distribution centre of the appellant located in Taiwan. 7. The Revenue issued show cause notice dated 15/04/2011 without mentioning anything about the order of rejection dated 9 February, 2011 by the Chief Commissioner and dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble High Court have been purportedly complied in the following terms: "As regards the noticee/appellant's request for re-export, there are numerous judgements by the higher judicial forums that Department cannot travel beyond the scope of show cause notice and therefore, refrain from examining the same. This is also reiterated in the case of Commissioner Customs, Mumbai v/s Toyo Engineering India Ltd 2006(201) ELT 513 (SC). 9. Heard the parties. 10. This matter was earlier heard on 11/01/2017 when we noticed that there appears to be no proper consideration and disposal of the direction of the Hon'ble Allahabad High Court in the aforementioned writ petition by the learned Commissioner. Accordingly, we made a specific inquiry from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inable. We also hold that the order dated 9 February, 2011 passed by the Chief Commissioner of customs, Meerut zone, Meerut referred to in para-3.3 of the impugned order is a nullity and nonest as the said order has never been communicated to the appellant which we have got civil consequences on them. Accordingly, we allow this appeal and set aside the impugned order-in-original. We further direct the learned Commissioner to decide the representation dated 07/03/2011 read with representation dated 22/11/2011 in terms of the order of the Hon'ble High Court dated 24th of may 2013 for grant of permission to re-export the goods lying in the warehouse. On our query. The learned counsel for the appellant have confirmed that the goods are stil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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