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TMI Blog2024 (10) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... nce between the entry at Sr. No.14 and 15 of the notification is that in the former case, the goods could be re-imported for repair or reconditioning, irrespective of whether the overseas buyer rejects or fail to take delivery; the re-import could be within three years or seven years as the case may from the date of import, and also time limit is prescribed for re-export after the process of repair or reconditioning; whereas, under Sr. No.15, the goods could be re-imported if the same is rejected or not accepted by the buyer; within a period of one year from the date of export. It could be cleared to Domestic Tariff Are (DTA), if permissible under law but there is condition for re-export of the same. Thus, Sr. No.14 and 15 can be applied to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No.8862322 dated 21.11.2023 for re-import of 6000 kg. Coarse Ground Chilli which was originally exported against Shipping Bill No.5144263 dated 31.10.2022. The initial export consignment was of 25,000 Kg. against the said Shipping Bill which owing variation in granulation (particle size), the foreign buyer rejected the quantity of 6000 Kgs. This fact had been intimated by the appellant through their letter dated 16.11.2023 to the department; also it is intimated that the said re-imported goods will be reprocessed and will be re-exported in accordance with Notification No. 52/2003-Cus. dated 31.03.2003. The learned Assistant Commissioner, however, rejected the benefit of the Notification No.52/2003-Cus. dated 31.03.2003 and observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of violence to the scheme, spirit, intent and purport of the Notification. He has submitted that since the goods are re-imported for the purpose of reprocessing in order to re-export and in view of the principle laid down in various judgments the benefit of the said Notification is admissible, therefore, the impugned order is bad in law and cannot be sustained. He has submitted that at the time of import itself, the appellant made their intention clear that the goods were re-imported for the purpose of repair or reconditioning and re-export. Further, he has submitted that recently i.e., on 12.09.2024 they have obtained an Analytical Report on the impugned goods from an authorised analytical laboratory viz., Eureka Analytical Services Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt i.e., 6000 kgs. was rejected by the foreign buyer, which they intend to repair or reconditioning and re-export as per the condition of the Notification No. 52/2003-Cus. dated 31.03.2003 (Sr. No.14(i) of Annexure-I). The department on the other hand was of the view that since said part consignment had been rejected which accordingly would fall under Sr. No.15 of Annexure-I of Notification No. 52/2003-Cus. dated 31.03.2003 and re-import was made after one year of the initial export, hence, the benefit of the said Notification not admissible. 7. To examine the rival contention, it is necessary to reproduce the relevant portion of Notification No.52/2003-Cus. dated 31.03.2003 i.e., Sr. No.14 and 15 to Annexure-I which is as below : Sr. No. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne year. 9. Sr. No.15 of the Annexure-I to Notification No. 52/2003-Cus. dated 31.03.2003, on the other hand, allows re-import of goods within one year from the date of exportation, in the event, foreign buyer fails to take delivery and the explanation appended thereto, includes rejection of the goods by the foreign buyer. In the event of rejection of goods or failure to take delivery of the goods exported, the same could be re-imported without any condition of re-export of the same like the Sr. No.14. Thus, the difference between the entry at Sr. No.14 and 15 is that in the former case, the goods could be re-imported for repair or reconditioning, irrespective of whether the overseas buyer rejects or fail to take delivery; the re-import cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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