TMI Blog2010 (9) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate, for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against order-in-appeal No. 1/Cus/Appl/Bhopal/06 dated 7-4-2006. 2. The relevant facts that arise for consideration are that the appellants herein are engaged in the manufacture of cigarettes and cut tobacco and export their finished goods to various countries. The appellant import raw materials without payment of duty under Notification No. 32/97-Cus., dated 1-4-1997 for manufacture of exported goods. During the relevant period i.e. August, 2003, appellant had imported raw materials/goods for manufacture of export goods. On 29-8-2003, a fire occurred in the materials store of appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would draw our attention to the Notification and submitted that Condition Nos. 1 and 3 are important conditions. It is his submission that the appellants had complied with all the conditions and hence there cannot be any demand of duty. It is his submission that the goods which were imported and got destroyed in the fire were for execution of an export order placed on them by the supplier of the goods on job work. It is his submission that the provisions of Rule 8 of the Customs (Import of Raw Material at Concessional Rate of Duty) Rules, 1996 are clear in this regard as the goods which were imported by them were to be used for intended purpose i.e. export of goods. He would rely on the decision of BPL Display Devices Ltd v. CCE, Ghaziabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad availed the benefit of Notification No. 32/97 and imported raw materials availing the benefit. There is also no dispute that the said goods had reached the factory premises and were destroyed by fire due to short circuit. As the issue in this case is regarding the benefit of Notification No. 32/97, we would like to reproduce notification which is as under :- Goods for Jobbing and Re-export : Bisc and CVD nil 32/97-Cus, dated 1-4-1997 as amended by 1/99-Cus., dated 1-1-99, 50/99-Cus., dated 29-4-99, 89/99-Cus., dated 6-7-99 (Corr. by GSR 776(E) dated 21-11-2002). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notification is not fulfilled by the appellant as the raw material which were destroyed during the fire, could not be utilized only for discharge of export obligation . Though we are convinced with the second part of the condition as to the goods/raw materials were not sold/transferred or otherwise used or disposed of is satisfied, as the appellants have not discharged the export obligation in respect of the goods which were destroyed in fire and as they could not have been utilized, we are of considered view that the orders of the lower authorities are correct. 11. As regards the reliance placed by the learned Counsel on the judgment of the Hon ble Supreme Court in the case of BPL Devices (supra), Vamsadhara Paper Mills Ltd. supra, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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