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TMI Blog2018 (6) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... er the directions of the foreign supplier. There is also no dispute that the goods after completion of job work have been re-exported and the export proceeds thereof realized. While the department has raised the allegation that the high sea Sale agreement is fake there has been no evidence brought forth to substantiate the same. In respect of the live consignments, the Ld. Advocate even produced the export certificate which indicates that these consignments too have been re-exported after being job worked upon - appeal dismissed - decided against Revenue. - C/261-263/2012 - FINAL ORDER No. 41767-41769/2018 - Dated:- 4-6-2018 - Shri Madhu Mohan Damodhar, Member (Technical) and Shri P. Dinesha, Member (Judicial) Shri Arjun Ragav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported materials were in fact supplied for execution of job work order by Swathi Enterprises and not by New Karunai Granites. The Department also alleged that conditions requiring compliance with Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods Rules 1996) (herein after referred as Rules) were also violated. These allegations were translated into a SCN dated 22.05.2012 interalia proposing denial of benefit under the said notification, to recover duty forgone along with interest and imposition of penalties under various provisions of law. In adjudication vide order dated 12.06.2012, the live consignments were confiscated, however allowed to be redeemed on payment of fine of ₹ 1,00,000/-; the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as sale is forbidden by condition (iii) of the notification No. 32/1997-Cus. as brought out in para -3 above herein. Hence as brought out clearly in para 5.2 5.3 supra, the High Sea Sale agreement without any sale consideration, between the H.S. Seller H.S. buyer, is nothing but a fake and false agreement with full knowledge, of all the three appellants who have consciously and knowingly, entered into such a fake and false No Sale High Seas Agreement , by misguiding and suppressing the facts to D.C.C.E, Tambaram. (ii) In the instant case, the supplier continues to be the owner of the goods and the importer shall receive only the charges for having done the job-work. He does not become the owner of the goods, at any stage/at any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) (impugned order) the goods have been cleared, job worked upon and re-exported. The Ld. Advocate submitted a copy of the certificate dated 05.08.2013 in respect of his averment wherein the Bill of Entry No. 4908577 4823110 relating to the live consignments have been indicated therein. 6. Heard both sides and have gone through the facts. 7. It is not disputed that the goods though cleared by M/s. New Karunai Granites have been nonetheless been subjected to job work as per the directions of the foreign supplier. There is also no dispute that the goods after completion of job work have been re-exported and the export proceeds thereof realized. While the department has raised the allegation that the high sea Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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