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TMI Blog2023 (7) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2017. In the present case as evident from the application for Procurement of Goods under the said Rule, the importer has provided information/ documents to Customs Export Promotion Cell and executed B-17 bond for import of Vietnam Robusta Coffee having CIF Value of Rs. 96,09,828/-. As per the invoice, description of the goods is shown as Vietnam Robusta Coffee and as per the description of the consignment mentioned in Certificate of Quality and Weight by the exporter/seller in Vietnam it shows Vietnam Robusta Coffee and Quality: Moisture-13%, Husks-50%, Broken Kernels -50%. On arrival of the goods, Bill of entry was filed by giving description of goods as Vietnam Robusta Coffee . It is an admitted fact that the importer sought bulk impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 100% Export Oriented Undertaking under Cochin, Special Economic Zone Office, Bangalore. They have been accorded status of Three Star Export House and are also holding "Authorized Economic Operator MSME Certificate". 2. Learned Counsel for the appellant submitted that in compliance with the Rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 appellant have imported "Vietnam Robusta Coffee" as raw material for their production. As per the Certificate of Quality and Weight issued by Nhat Quang Import Export Trading Company Limited, Vietnam goods are described as "Vietnam Robusta Coffee" and the quality analysis results of the samples drawn from 100% bags show moisture 13%, Husks 50% and Broken kernels 50%. On arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f raw material only 300 grams were drawn and based on the said quantity, it is alleged that the goods are consisting of 60.4% Coffee husk and other material as per the following table: Garbling Grade/Defect Weight (g) % Coffee Husk 184.8g 60.4% Blacks 13.5g 4.5% Bleached beans 14.4g 4.8% Insect damaged beans 4.2g 1.4% Spotted beans 4.2g 1.4% Immature beans 11.7g 4.0% Triages 55.5g 18.5% Extraneous matter 11.7g 5.0% 5. Learned Counsel for the appellant submitted that the finding regarding mis-declaration of goods is made only based on the assumption and presumption of the Adjudication Authority and they have not given reasonable opportunity to make their pleadings as per law. Learned Counsel for the appellant als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en kernels 50%" with 13% moisture. Thus it is a clear case of mis-declaration and goods are liable for confiscation. 7. Though the submissions made by the Learned Counsel for the appellant regarding method of sampling and objection on test report are relevant, at this juncture, we are not going into the said aspect. However, we have considered the submissions made by the learned Counsel regarding their eligibility to import all types of goods including Coffee husk, which is classifiable under the classification of CTH 09019010. While issuing general exemption on import of goods for EOU, it is specified that such EOU must follow procedure prescribed under Rule 5(1) (a) of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al approach/ interpretation is taken to promote the activities of EOU. The importer can be authorized to import any raw material to meet the export requirement. However, certain restrictions are imposed on such EOU to ensure proper import of goods meant for export promotion activities and to ensure earning of net foreign exchange (NFE) while extending such exemptions. The power vested in the Customs authority is to verify that the goods are as per the import documents and the relevant approvals and it is for the concerned authority under Special Economic Zone to consider the request of EOU to import raw material suitable for import and to ensure fulfillment of export obligations as per the norms issued from time to time. In the present situ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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