9911796707
TMI Blog2024 (8) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... from the records of the case that the appellants have exported 231 containers out of 236 containers as on the date of show cause notice. This being the case, it is not correct on the part of the Revenue to confiscate the containers and to impose redemption fine and penalty. It is found that it was held by the Tribunal in the cases cited by the appellants that the appellants are not liable to pay duty or penalty when the containers are exported. When the containers are accounted for and have been exported, seeking extension or denial of permission are of no consequence. The department has not made any case for confiscation of the containers which are exported and the demand of duty thereof. However, as submitted by the appellants and as ack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 5 lakhs under Section 112(a) of the Customs Act, 1962. 3. Brief facts of the case are that the appellants M/s Patvolk (Division of Forbes Gokak Limited) executed a bond for ₹ 9 crores in terms of the Notification 104/94-Cus dated 16/03/1994 and the Public Notice No. 59/94 dated 03/06/1994. Department alleged that during the period January to June 2000 the appellants have imported 236 containers and out of the same exported some containers within the stipulated period and the extension granted thereof but did not export some of the containers and have not obtained the exemption either. Therefore, the show cause notice dated 10/06/2002 was issued and the proposals therein was confirmed vide the impugned order. 4. Shri Swapnendu Mish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion as per the Board s circular cited above; Commissioner has further ignored the fact that 73 of the said 103 containers could not be exported as customs themselves have held the containers in ICD Surat and 3 containers were under the custody of DRI, Mumbai. He submits that in the case of the appellant themselves the Tribunal [2003 (156) ELT 590 (Tri.-Kolkata)] held that importers are not required to submit any documentary evidence for re-export of such imported containers under Notification No. 104/94. He submits that even assuming that the containers are not exported within the stipulated period the appellant are not liable to pay duty as held in the case of Commissioner of Customs, Kandla vs. APL (India) Pvt Ltd [2008 (230) ELT 468 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen from the letters dated 24/07/2002, 26/04/2001, 31/10/2002, 30/06/2003, 25/08/2003, 11/09/2003, 12/08/2004, 13/01/2005, 03/03/2005, 05/04/2005, 28/12/2005 and 6/05/2008 submitted by them. They further submitted that the caption of the letters was clear to indicate the subject to be re-export of containers though specifically permission to export the containers beyond the stipulated period was not sought. As the department was continuously asking for the details of the containers they were giving the details of the containers. This being the situation it is not correct on the part of the department to adjudicate the case after more than 10 years confiscating the containers, imposing redemption fine and demanding duty. 10. We find that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st Steamer Agent on the ground that these evidences were not in existence at the time of expiry of six months period and in terms of the notification the same were required to be submitted within a period of six months. However, we find that the proviso to the notification, as reproduced above is very clear and lays down that the containers have to be re-shipped within a period of six months from the date of their importation and the importer would execute a bond to the satisfaction of the Asstt. Commissioner to furnish documentary evidences thereof. There is nothing in the said notification to suggest that the documentary evidences is also required to be placed on record within a period of six months. It is sufficient if the importer shows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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