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TMI Blog2018 (11) TMI 1533X X X X Extracts X X X X X X X X Extracts X X X X ..... d filed the bills of entry in respect of the stock of capital goods as well as inputs available at the time of conversion to DTA claiming exemption under notification no. 25/99-Cus dated 28/02/1999 and 25/2002-Cus dated 01/03/2002. The revenue objected on the claim of the exemption under notifications and also enhanced the value of the goods which was applied in the into bond bill of entry at the time of import of such goods. The differential duty demand on both the accounts of denial of exemption notification and valuation was confirmed. Being aggrieved by the Adjudication order, the appellant filed appeal before the Commissioner (A) who concurring with the Rules of the Adjudicating Authority upheld the order-in-original and rejected all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Research Ltd. 2005 (187) ELT495 (Tri.- Bang.) 4. Poly Glass Acrylic MFG. Co. Pvt. Ltd. Vs. Commissioner of Customs, Mumbai 2017 (352) ELT 249 (Tri- Mumbai) 3. Shri Jeetesh Nagori, Ld. Addl. Commissioner(AR) reiterates the finding of the impugned order. He further submits that as regard the issue whether the value can be enhanced at the time of clearance of goods while debonding the EOU unit. In the present case, the into bond bill of entry was already existing when the value was enhanced. The appellant did not agree with the said assessment order and the same was not challenged. Therefore, the same attained finality in respect of the same goods. Now, at the time of debonding, the appellant cannot challenge the enhancement of the value whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f entry as regard enhanced value which was done in into bond bill of entry, we find that into bond bill of entry is only for the purpose of in bonding of goods in the Custom bonded warehouse. On the basis of into bond bill of entry, neither the goods are cleared for their consumption nor any payment of duty is made. Therefore, the assessment of into bond bill of entry is deemed to be provisional assessment. The final assessment is done only in ex-bond bill of entry for home the consumption whereby the customs duty is actually paid when the goods are cleared from the bonded warehouse. The ex-bond bill of entry is final assessment order which is appealable. Hence, the appellant had a legal right to challenge the ex-bond bill of entry contesti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared on the presentation of the exemption certificate issued by the jurisdictional officer and on that basis, the movement of goods from the port up to the factory of the appellant is done under bond. More or less the similar procedure is followed either in notification 52/2003 or under notification 25/99-Cus and 25/2002-Cus. Therefore, the movement of goods imported by the appellant from Custom port up to the factory as well as use thereof is completely within the monitoring of the department. Even in the case of procedure prescribed under Customs Rules, 1996, similar procedure is followed. Therefore, even if the procedure of Customs Rules 1996 was not followed but practically the similar procedure was followed with reference to notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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