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TMI Blog2019 (11) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... would be leviable, in case of goods which are re-exported within six months of the date of importation. In case, the goods which are re-exported after six months, but within one year of the date of Importation, the rate of duty chargeable would be 30% of the aggregate of the duties of Customs. Therefore, the eligibility for partial exemption is dependent on the period of retention by the importer - Though the goods were entered for export on 23-8-2007 as per shipping bill, the permission for export is extended only on 1-9-2007. As the goods could have been cleared on import only after paying Customs duty, the earliest such is 18-9-2006 and with depositing of 30% of the aggregate duties of Customs, the importer was eligible to retain the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on lease bars for which the Bill of Entry was filed on 2-8-2006 and asseessed on 15-9-2006. The imported goods were cleared for home consumption on payment of Customs Duty @ 15% amounting to ₹ 25,41,614/- paid in cash on 18-9-2006 and 85% by Bank guarantee in accordance with the Customs Notification No. 27/2002-Cus. dated 1-3-2002. Since the work continued, the Appellant, in accordance with the aforesaid notification dated 1-3-2002, paid further Customs duty @ 15 per cent amounting to ₹ 24,41,614/- with interest of ₹ 1,70,253/- on 27-2-2007. As there was further delay in re-export of the goods, the Appellants vide letter dated 17-7-2007 to the Customs Authorities, requested for extension of re-export bond period. In re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by them. They therefore asked for the refund of differential duty of 70% plus interest total amounting to ₹ 1,46,14,862/- erroneously paid by them as per section 27 of the Customs Act, 1962. It is the case of the appellants that they had re-exported the consignment on 23-8-2007 whereas the Asstt. Commissioner, Customs vide letter dated 31-7-2007 had directed them to re-export the consignment by 2-9-2007, which is well within the time-limit i.e. specific date granted by the Customs Department itself. He also relied upon the C.B.E. & C.'s Circular No. 14/97, dated 3-6-1997 which was issued with respect to the Notification No. 158/95-Cus., dated 14-11-1995 and which clearly says that for the purpose of computing the period of 6 mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods entered for home consumption, it is the date on which the Bill of Entry in respect of the goods is presented under that Section which is relevant. The similar views have been expressed by the Hon'ble Supreme Court in Garden Silk Mills Ltd. v. Union of India, 1999 (113) E.L.T. 358 (S.C.). The Hon'ble Court has held that "the import of goods into India would commence when the same cross into the territorial water but continues and is completed when the goods become part of the mass of goods within the country; the taxable event being reached at the time when the goods reach the Customs barriers and the bill of entry for home consumption is filed". 5. The issue before us is whether for the purpose of computing the period of 6 mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 and with depositing of 30% of the aggregate duties of Customs, the importer was eligible to retain the goods for one year. In determining of one year, the original authority and appellate authority seem to have gone by date of filing of bill of entry even though the notification is silent on that. 7. We are unable to agree with that assumption since the only provision that refers to relevant date for import is in Section 15 but that is for the limited purpose of determining rate of duty or tariff valuation. For other purposes, the general understanding of importation should apply. Goods cease to be treated as imported once they are cleared for home consumption. The date on which that happens should apply for determination of relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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