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TMI Blog2018 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 28 of Customs Act, 1962 and imposition of penalty of like amount under section 114A of Customs Act, 1962. The confiscation and redemption fine imposed by the original authority has been set aside. 2. Proceedings were initiated for recovery of duty on 'beta napthol', imported against 'advance authorization' as per the export promotion scheme prevailing in 2007-08 under notification no. 93/2004-Cus dated 10th September 2004, on the ground that the said goods had been diverted to another manufacturer under the guise of job-work without receiving back the goods, as such or after processing. According to the lower authorities, condition (vii) in the notification had been substituted to liberalise the restriction on transfer or sale o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Law Dictionary, she submits that neither the interest in, nor the rights to, the goods had been transferred to the jobworker as to constitute contravention of stipulation in the said exemption notification. She also relied upon the decision of the Tribunal in Silver Line Plastpack Pvt Ltd v. Commissioner of Central Excise, Bhavnagar [2016 (343) ELT 281 (Tri.Ahmd.)] which has held that, in the context of notification no. 32/2005-Cus with actual user condition, utilization of job-worker for conversion is tantamount to own use. It is further contended that the proviso in condition (vii) in notification no. 93/2004-CE dated 10th September 2004 pertains to redemption of bond following which such transfer to job-worker was possible. Drawing our a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel asserts that the some of the imports were effected after completion of the exports, it is not evident that these imports took place after the redemption of the bond and that the transfer to job-worker thereby permissible. Undoubtedly in re Tetra Pak (India) Ltd, the Tribunal did hold that the movement to a job-worker does not constitute a transfer. Nevertheless, the decision was rendered in the context of restriction on transfer/sale of imported raw materials. The relevant notification prescribes that the transfer or sale is liberalised to the extent of conversion of raw materials by a job-worker after the export obligation is fulfilled and of the material that remains unutilized. A harmonious reading of the proviso introduced later an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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