9911796707
TMI Blog2001 (4) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... imported four consignments of aluminium scrap which was used in relation to manufacture of its finished product. It took additional duty of customs paid on the scrap as Modvat credit on 28-9-1995. At the relevant time, the second proviso under sub-rule (2) of Rule 57G provided that credit should not be taken beyond six months after the issue of the duty paying documents specified in the first prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this date. By doing so, there is no contravention of the rules and credit is available. The departmental representative reiterates the reasoning for the denial of the credit i.e. the date of payment. 5.The first proviso under Rule 57G(1) reads as follows: 6.The "date of issue" for invoice under Rule 52A and a certificate issued by appraiser of customs in the foreign post office is clear enough. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an importer either for clearing the goods for home consumption either directly after importation or from a bonded warehouse. In this case, we are concerned with bills of entry filed for clearance for home consumption directly after import. The duty is paid on goods in such cases on one of two dates. In cases where the assessment is completed without there being any need to examine the goods, the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the clearance of the goods. The delay could be considerable. The processes of reassessment and adjudication both take some time. Sometime the goods themselves may not be easily found in the docks, and only be traced after an extended search. 9.In all the type of cases that we have described above, the goods would be available to the importer only after the proper officer of customs makes the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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