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TMI Blog2019 (1) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... apter - there are no reason to interfere with the findings of the lower authority on the classification and the denial of benefit of Notification No. 27/2008. The benefit available under Section 64 is a statutory one and once the importer satisfies the condition namely, that the vessels have gone back within a period of three months from the date of their importation, then such importer would be eligible for 95% of the import duty as drawback. Apparently, there is no finding or discussion in the impugned Order - this is required to be re-adjudicated by the Original Authority, who shall call for relevant details to ascertain whether the assessee satisfies the condition under Section 74(2) read with Notification No. 19/1965 and then extend th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est leviable on the differential duty should not be demanded under Section 28AA of the Customs Act, 1962; d. The Bank Guarantee No. 2117148 dated 29.10.2011 furnished by M/s. BNP Paribas, Chennai for ₹ 55,37,213/- should not be enforced and appropriated towards the above duty. 2.3 The appellant filed its detailed reply contending that the work boat imported was used for development of port infrastructure facilities/upgradation or modernization of the port infrastructure; dredging and excavation underwater on sea bed is carried out with specialized equipments fitted with machinery to create depths for safe navigable shipping channel which are not available in India; the work boat is a specialized equipment propelled by machinery for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings of the Commissioner/adjudicating authority. 6. On a perusal of the documents placed on record, we find that the Bill of Entry discloses the description of the goods as "One unit used work Boat "ASL Gallant" with complete Spare Parts, Accessories and Consumable" which the assessee-appellant wants to equate with machinery, equipment or tools falling under Chapters 84, 85, 90 or any other Chapter of the First Schedule to the Customs Tariff Act, 1975. Notification No. 27/2008 (supra) gives the description of the goods eligible for duty benefit under Section 74(2) of the Customs Act subject to the limitations and conditions prescribed thereunder. In nutshell, machinery, equipment, tools, etc., are the goods when imported temporarily and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. Vs. Commr. of Cus., Bhubaneshwar - 2001 (135) E.L.T. 1396 (Tri. - Kol.); * Dredging Corporation of India Ltd. Vs. Commr. of Cus, Calcutta - 2002 (140) E.L.T. 195 (Tri. - Kol.); * Union of India Vs. V.M. Salgaoncar & Bros. (P) Ltd. - 1998 (99) E.L.T. 3 (S.C.); * CGU Logistic Ltd. Vs. Commissioner of Customs (I), Mumbai - 2011 (274) E.L.T. 75 (Tri. - Mum.); * Shipping Corporation of India Ltd. Vs. Commr. of Cus. (Import), Mumbai - 2014 (312) E.L.T. 305 (Tri. - Mum.); * L&T Sapura Shipping P. Ltd. Vs. Commissioner of Cus. (Import), Mumbai - 2016 (343) E.L.T. 1144 (Tri. - Mum.); * In RE: Leighton Contractors (India) Pvt. Ltd. - 2011 (267) E.L.T. 422 (G.O.I.); * Commissioner of Customs (Import) Vs. J.M. Baxi & Co. - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valuation or the duty calculations adopted for confirmation of demand. However, the appellants have claimed that they would be eligible for the benefit of Notification No. 27/2002-Cus. as amended. The said Notification provides for duty concessions on "Machinery, equipment or tools, falling under Chapters 84, 85, 90 or any other Chapter of the First Schedule to the Customs Tariff Act, 1975" subject to the conditions that the goods have been taken on lease by the importer for use after importation; the importer makes a declaration at the time of import that the goods are being imported temporarily for execution of a contract; the said goods are re-exported within six months of the date of importation or within such extended period not exceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the vessels have gone back after the salvage operations, within a period 3 months from the date of their importation. There is merit in this argument. The ld. consultant for the Revenue has not contested this point and has left the issue for appropriate decision by this Tribunal. We find that under Section 74(2) read with Notification No. 19/65-Cus., dated 16-2-1965 as amended, if the imported goods are re-exported as such within a period of 3 months from the date of importation, 95% of the import duty paid is eligible as drawback to the exporter. In the present case, there is no dispute that the vessels have been re-exported within a period of 3 months from their date of importation. In the case of Sedco Forex International Drilling Inc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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