9911796707
TMI Blog2019 (4) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty free, the appellant having procured the capital goods from its bonded warehouse at Nagpur, it falls under the second category and having thereafter failed to complete installation of goods so procured within one year or even within extended period of five years it is liable to pay Customs duty because the rewarehousing was done after 19-5-1999. In any case, even in the pre-amended notification the appellant was under obligation to satisfy that once having claimed exemption, the capital goods have been used in the manufacture of articles or in connection with the production or packaging or job work for export of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as 100% Export Oriented Unit (for brevity EOU ) for manufacture and export of wool yarn. The appellant has two divisions of the said 100% EOU, one at Butibori, Nagpur (Maharashtra) and another at Raipur (Chhattisgarh). Appellant imported second hand machinery and claimed exemption from Excise Duty under Customs Notification No. 53/97, dated 3-6-1997 for installation and use at Nagpur unit. The goods were cleared by filing two Bills of Entry and warehoused at Nagpur unit on 27-11-1997. Under permission from the Assistant Commissioner, Nagpur, the appellant transferred the said machinery to its Raipur unit, the shifting and rewarehousing at Raipur unit was done in April, 2000. 3. On receiving intelligence input to the effect that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f one year from its importation, however, the said restriction of one year was inserted only on 19-5-1999 by way of Notification No. 65/99 amending the Notification No. 53/97 which is wholly improper. It is further put forth that the amended Notification No. 65/99, dated 19-5-1999 does not have retrospective effect. 8. In the Notification No. 53/97, dated 3-6-1997 Condition No. 6 provides that : The importer executes a bond in such form and for such sum and with such security or surety as may be prescribed by the Assistant Commissioner of Customs, binding himself to fulfil the export obligations and conditions stipulated in this notification and in or under said Export and Import Policy and to pay on demand an amount equal to the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r unit. The appellant, in fact, applied for rewarehousing and having so procured the goods it were rewarehoused in the Raipur unit on 17-4-2000. This rewarehousing on 17-4-2000 is, thus, after the amendment to Notification No. 53/97 by subsequent Notification No. 65/99, dated 19-5-1999, therefore, it is not a case that the Revenue has retrospectively effecting the amended notification. Date of initial procurement has no application because the appellant rewarehoused the goods in its Raipur unit on 17-4-2000. 11. It is also to be noticed that the goods were found uninstalled and not used even in 2005 at the time of verification i.e. even after a period of five years. 12. On a close scrutiny of the amended notification it is clearly dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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