9911796707
TMI Blog2025 (3) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... (10) TMI 92 - SUPREME COURT], held 'object of grant of exemption was only to debar those importer/manufacturers from the benefit of the Notifications who had diverted the products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage.' Similarly, as evidenced from the facts of the case, after import, the goods were used for job work and thereby the appellant made best efforts to comply with the Rule 8 of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Facts being so, there is no reason or justification to demand duty from the Appellant for the goods, since the goods were subjected to job work and appellant was ready ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the said goods could not be exported or used for Human/live stock consumption. On receipt of the above certificate, Appellant approached the Respondent and updated the facts regarding the test report and informed that due to the said reason, Appellant was not in a position to export the goods. Appellant requested for permission to destroy the goods under the supervision of Central Excise Officers and also requested for returning the bond executed at the time of import. Though the Assistant Commissioner granted permission for destruction of contaminated goods vide letter dated 20.08.2007, alleging that the Appellant failed to comply with the condition of the Notification, demand notice was issued for recovering an amount of Rs. 8,20,600 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel also challenged the power of the Joint Commissioner to issue Show Cause Notice under Rule 8 of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Learned counsel for the Appellant relied on cetana of decisions, inter alia M/s Alsa Marine & Harvests Ltd Vs. CC Cochin, 2007(216) ELT 405(Tri-Che.), M/s APP Enterprises Vs. CC Chennai, 2009(233) ELT 515 (Tri-Che.) and M/s BPL Display Devices Ltd., Vs. CCE, 2004(174) ELT 5 (SC). 4. Learned Authorised Representative (AR) for the Revenue reiterated the findings and further submits that; as per the notification, the importer had executed a bond to the effect that the imported goods shall be used for the intended purpose; and it shall no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tilized only for the discharge of export obligation and no part thereof shall be sold, loaned, transferred or otherwise used or disposed off." It is not in dispute that any part of the squids imported by the appellants was sold, loaned, transferred or otherwise used or disposed off by them. As a matter of a fact, the party offered to surrender the goods to the Customs for destruction. As held by the lower authorities, the appellants were incapable of discharge of export obligation due to reasons beyond their control. The European Union countries had imposed stringent job work conditions on Indian seafood exporters. In order to comply with such conditions and export the goods after jobbing, the appellants requested the Customs authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of grant of exemption was only to debar those importer/manufacturers from the benefit of the Notifications who had diverted the products imported for other purposes and had no intention to use the same for manufacture of the specified items at any stage". 8. Similarly, as evidenced from the facts of the case, after import, the goods were used for job work and thereby the appellant made best efforts to comply with the Rule 8 of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Facts being so, there is no reason or justification to demand duty from the Appellant for the goods, since the goods were subjected to job work and appellant was ready to export. However, since the sample of impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
