9911796707
TMI Blog2019 (5) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... on schemes, the law relating to customs does not make any reference to MODVAT, or to its successor CENVAT, credit. To the extent that the notification is silent on this aspect, the lower authorities, exercising jurisdiction under Customs Act, 1962 could not have made any reference to, or imposed, any condition not contemplated in the exemption notification. Just as exemption notification are to be strictly construed against the importer so, too, must there be no latitude vested with officers of customs to enforce any condition on whim or according to their wisdom. CENVAT credit is availed on entry of eligible goods in the factory of manufacture. There is no evidence here of such availment and there is mere presumption of availment, and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 962, was allowed to the extent of ₹ 3,26,16,676. Subsequently, the same was re-imported against bill of entry no. 11894/29.01.1999 and bill of entry no. 1889/16.03.1999 with claim for applicability of notification no. 94/96-Cus dated 16th December 1996. The assessing authority was of the opinion that the goods had not been compliant with the condition of ascertainment of matching with the goods exported earlier and denied the benefit of the notification following which appellant was required to pay duty ₹ 4,47,93,148/- to secure release of goods. On appeal, the claim of benefit of the notification was allowed except to the extent of one item among the packages. The appeal of Revenue before the Tribunal against the allowing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods exported in 1999 were the same, the eligibility for the exemption in notification no. 94/1996-Cus is undeniable. Appellant had discharged duty liability on re-import as though the goods had been imported for the first time. There can be no doubt that the excess duty collected was required to be dealt with in accordance with section 27 of Customs Act, 1962. 6. As pointed out by the Learned Counsel for appellant, notification no. 94/1996-Cus does not impose any condition pertaining to availment of MODVAT credit; indeed, except in certain exemption notifications dealing notably with export promotion schemes, the law relating to customs does not make any reference to MODVAT, or to its successor CENVAT, credit. To the exten ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
