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2023 (11) TMI 71

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..... products and export obligation need to have been fulfilled within prescribed time-limit. There is no denying of the fact that duty free imported consignment of machinery was neither installed nor they were used for manufacture of the export items. The order of re-export of duty free imported machineries provided by impugned order-in-original is legally not tenable as the permission for the re-export of the goods could have been given by the concerned proper officer, had they followed the prescribed time schedule as given in the exemption notification and made a request for re-export at the proper time - since the impugned goods have been imported without payment of customs duty, the inherent value of the goods comprises the element of C .....

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..... 7-Cus dated 03.06.1997. The total duty forgone on the two bills of entries came to Rs. 4.42 Crores. It is matter of record that the goods covered under bills of entry No. 22/2000-01 dated 11.07.2000 whereunder 20 containers were imported and entire consignment was cleared by the importer. The second consignment which was covered by bill of entry No. 53/2000-01 dated 29.08.2000 covered 17 containers out of which only 12 containers were cleared and remaining 5 containers remained in the possession of ICD Sachin which was subsequently auctioned by the ICD Sachin. 2. The respondent assessee vide a letter dated 15.04.2004, addressed to Dy. Commissioner, Division-II, Surat informed that they had imported entire spinning plant in 105 containers .....

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..... said bills of entry and lying in the unit of the assessee without installation, under Section 111(0) of the Customs Act, 1962; (iii) impose penalty on them under Section 112(a) of the Customs Act, 1962 and to recover the same in terms of condition no. 10 of the B-17 bond furnished by them; (iv) recover interest on the Customs duty mentioned above, from the date of duty free importation till the payment of duty, from them in terms of Notification No.53/1997-Cus read with condition No.10 of the B-17 bond furnished by them. 4. The matter got adjudicated vide impugned order-in-original dated 07.5.2013 wherein the learned Adjudicating Authority has dropped the proceedings and allowed the imported consignment to be exported. 5. T .....

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..... use Notice which is not correct and legal. (e) Similarly, the issue as to whether the assessee is to be allowed destruction of the goods or not was also not the subject matter of the Show Cause Notice issued in the case at hand. The Commissioner has again, by giving the alternate liberty of destroying the goods to the assessee, travelled beyond the Show Cause Notice which is not legal. 6. We have heard Shri Prabhat K. Rameshwaram, learned Addl. Commissioner AR appearing for the appellant. None appeared for the respondent assessee in spite of giving several opportunities to them. It is a matter of record that the notice of hearing was pasted at the given address of the respondent-assessee under a Panchnama dated 23.06.2023 howeve .....

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..... ection 57 or section 58 of the said Customs Act, for the purpose of manufacture of articles for export out of India , shall be substituted: (b) in condition (6), for the portion beginning with the words duty leviable on the goods and ending with the words services out of India , the following shall be substituted, namely:- duty leviable on the goods and interest at the rate of 20% per annum on the said duty from the date of duty free importation or procurement of the said goods fill the date of payment of such duty, if (i) in the case of capital goods, such goods are not proved to the satisfaction of the Assistant Commissioner of Customs to have been found installed or otherwise used within the bonded premises or re- .....

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