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TMI Blog2001 (4) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... otaling to Rs. 48,36,118/- were confirmed and were ordered to be paid immediately with interest and the importers request for allowing re-export of goods on payment of 10% of the CIF value of the imported goods was agreed, by the foreign supplier, was also ordered. No penalty was imposed considering the facts and circumstances of the case. 2. The appellants have filed the stay application against recovery and determination of duty of Rs. 48,836, l6/- and Misc. application for permission to re-export on payment of 10% and Misc. application for permission to re-export on payment of 10% of the CIF value as determined and ordered by the learned Commissioner. Payment of duty amounting to this and further on the importers request that re-export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and our decision is also confined only to such a situation. Condition (ii) in sub-clause (3) of Clause 5 in our opinion, does not operate to deprive the exporter of his title to said goods in such a situation." In the present case the goods are not imported contrary to any law. The only violation was, that the goods imported duty free, under provisions of the Notification 32/97, dated 1-4-1997 could not be processed under job work and re-exported as per the provisions of this notification. This notification provides the duty free import of goods specified against an export order on the importer by the supplier of goods for jobbing. The goods are required as such or after doing the job work, re-exported within six months from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 32/97, dated 1-4-1997. The importers are required to import their raw material free of cost and also undertake jobbing in accordance with the procedure stated in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules 1996. At the time of import the importers are required to produce evidence before the Customs authorities that the goods imported are for execution of an export order placed on the importer by the supplier of goods for jobbing and also have to undertake by executing a bond that they will observe all the provisions of the notifications and the aforesaid CIGCRDMEG Rules, 1996. On breach or failure of any part of the above said conditions the bond shall be enforced and all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice No. 20/98, penal action under Section 112 of Customs Act, 1962 was also proposed." And thereafter concluded that the fact remains that the importer had effected the imports and cleared the goods on execution of a bond, binding themselves to fulfil the conditions mentioned therein and since the same were not fulfilled, for whatever reasons, bona fide or otherwise. Consequently full, dues were required to be paid. (c) We have considered these findings of the learned Commissioner and are unable to agree with the same. The work of jobbing would not involve transfer of ownership of the goods. The goods are still in the ownership of the supplier in USA and not returning the same to the supplier in USA would not be conducive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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