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TMI Blog2017 (11) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be allowed. When the Tribunal in first order passed has make it clear that in view of the circular if EPCG Scheme is licenced under EOU it be considered. In that view of the matter, we are of the opinion that both the authorities namely Customs Appeals and the Tribunal has seriously committed an error in not observing the order passed by the earlier authority namely Tribunal in Customs Appeals dt. 23/1/2003 - the appellant is entitled to the benefit of circular. The same will be given to him and the goods will be released in the export 100% export oriented unit subject to the fulfilment of the condition. Appeal dismissed - decided against Revenue. - D.B. Central/Excise Appeal No. 22 / 2009, D.B. Central/Excise Appeal No. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of Section 72(1)(b) of the Customs Act, 1962 are rightly attracted in the case.? In DB Excise Appeal No. 3/2011 Whether on the facts and in the circumstances of the case and in law the order passed by learned CESTAT was justified in demanding duty, interest, rent and other changes on 27 looms imported under Export Promotion Capital Goods Scheme which were allowed to be cleared under 100% EOU without payment of duty? 5. The facts of the case are that the appellant had obtained EPCG licences dated 06.09.1995 and 30.01.1996 for import of second hand looms on payment of concessional rate of duty of 10% in terms of notification no. 110/95-Cus. They imported the goods in 1996 warehoused the same in the public bonded warehou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mr. Jhanwar has pointed out that the Commissioner in subsequent year has totally derogated the observations made by the CESTAT in its order dated 23rd January, 2003 which reads as under:- 12. We find that in the present case as per the Revenue the period was expired in 1997 but the Revenue had not taken any action in respect of these goods. It was only on the request made by the appellants vide letter dated 3.11.98 for seeking permission to have private bonded store room and to manufacture goods in bond under section 65 of the Customs Act in view of the permission granted by the Ministry of Industry to set up a 100% EOU, the Customs Authority issued the present show cause notice. We find that the circular issued by the Board dated 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the authorities below cannot stand by the Board circular that the period of warehousing has already expired. In these circumstances, we find it to be a fit case for reconsideration in the light of Board circular. Hence, the order impugned is set aside and the matter is remanded to the adjudicating authority to decide afresh after affording opportunity of hearing to the appellant. 11. Hence, the appeal of the assessee is liable to be allowed. 12. Before that the Tribunal also observed that the Board circulars which are issued are to be given meaningful interpretation and in doing so, the Tribunal has given indirect hint to the Director of earlier authority to give the benefit of circular. However, Commissioner after the remand has ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section- 111(j) of the Customs Act, 1962. I have gone through the Board s Circular NO. 75/99 as well as the directions contained in the Final Order dated 03.12.03 of the CESTAT New Delhi, carefully I find 5that the said circular is applicable to the goods which were still under the Customs Bond in therms of Section 61 of the Customs Act 1962. the warehousing period of the goods i.e. imported machines has already expired and the said goods are under seizure with the Department. The instructions contained in the letter of F.No. 305/91/99-FTT dated 10.11.99 of the Board) Circular No. 75/99-cus) are not applicable in the present case. Therefore, the request of the assessee to allow these goods to be transferred to their EOU cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods will be released in the export 100% export oriented unit subject to the fulfilment of the condition. We made it clear that for the 1995 or 1996 imported goods, the warehousing charges will be on higher side. The Central Government will consider the same in view of the fact that the investment made by the assessee to the tune of five crores in the year 1996 and the assessee has suffered because of the tussle between the department and the assessee. In that view of the matter, if the assessee is not prepared to take the delivery of the goods, it will be open for him to request the adjudicating authority to auction the property and after administrative expenses not beyond the 1% of the total value as on today and 10% of the penalty, the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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