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2013 (11) TMI 996 - CESTAT NEW DELHIDuty drawback - Confiscation of goods - Imposition of redemption fine - Held that:- Commissioner in para 27 of the order has categorically found that under General Note No.11 of Notification No.22/97-Cus (NT), dated 30.05.1997 in the case of Merchant Exporter, who procures the goods from the open market, the benefit of All Industry Rate of Duty Drawback shall be restricted to the Customs allocation only and export goods purchased from the open market shall be treated as having availed MODVAT/CENVAT facility and not entitled to Central Excise allocation of All Industry Rate of Drawback. In the present case, the exporter claimed the goods manufactured and supplied by M/s. SR Traders but on verification by the Department, there is categorical report of the Asst. Commissioner intimating that the supporting manufacturer is not available at the given address and it is also a fact that the appellant exporter is not able to provide any details or clue of M/s. SR Traders despite opportunities given to them by the Department. In the absence of any such evidence, the Commissioner s conclusion that goods have been procured from the open market by exporter cannot be faulted and accordingly, I uphold the same and hold that demand of Drawback amounting to ₹ 1,92,908/- has rightly been confirmed by the Commissioner and penalty also rightly imposed on the exporter - Redemption fine set aside - Decided partly in favour of assessee.
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