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2017 (10) TMI 1072 - CESTAT KOLKATABenefit of N/N. 158/95-Cus - the appellants failed to re-export the re-imported goods - Held that: - in the N/N. 158/95-Cus stringent conditions have been laid down as safeguards to prevent misuse of facility of re-export of re-imported goods two conditions have to be complied at the time of re-import and other two conditions (No. 2 and 3) have to be complied at the time of re-export. Hence, the question of compliance with the conditions of the aforesaid notification needs to be examined in that context. Non-declaration of consignment as re-export consignment - Held that: - on the shipping documents there is no such declaration. The document that has been presented by the appellant in their support is the examination order of the bill of entry 3736870 dt. 08.06.2011 under which goods were re-imported. But documents for export do not declare re-export after re-import. Admittedly, such a declaration would have engendered examination to be done in presence of the Dy./Asstt. Commissioner. Hence, the finding of the Ld. Commissioner that shipping bill did not have any declaration regarding re-export of re-imported goods is also correct. Examination of goods in the presence of proper officer - Held that: - Examination of such a consignment done in the presence of officer of lower rank not only defeats the purpose of this notification but also renders the requirement of satisfaction of Assistant Commissioner as regards identity of re-export goods as redundant. It is clear that the examination at the higher level has been mandated by the notification to thwart the misuse of the notification and non-compliance with the same is bound to result in denial of the benefit of the notification. The condition No. 3 is a mandatory condition of the N/N. 158/95-Cus dt. 14.11.1995 and hence its non-observance is fatal to the appellants plea, particularly in the accentuating circumstances of this case when there was no escorting of the goods by the Preventive Officer from the factory to CFS, and when the declaration about re-export after re-import was not made by the appellants. Appeal dismissed - decided against appellant.
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