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2013 (12) TMI 291 - AT - CustomsExemption under Notification No. 21/2002-Cus., dated 1-3-2002. Serial No. 114 - Import of PVC tray - Held that:- There is alternative claim of exemption for another notification, which was available at the time of import of the goods - There are procedural requirements for execution of bond at the time of import of the goods. However, we feel that such requirement of execution of bond is primarily to ensure the re-export of the goods within six months from the date of importation or within the period further extended by the jurisdictional Assistant Commissioner. If the appellant is in a position to establish export of said goods within six months from the date of importation from other collateral evidence, we are of the view that the benefit of notification should be made available to the assessee. However, as observed earlier the claim of the appellant does not stand examined by the lower authorities. However, the facts of export of the very same goods, which were imported by the appellant have to be established and identity of the imported and re-exported goods is required to be examined by the lower authorities, we set aside the impugned order and remand the matter to the adjudicating authority for examining the appellant’s claim of exemption of Notification No. 104/94-Cus., dated 16-3-1994. We make it clear that the original claim of the appellant under Notification No. 21/2002-Cus., dated 1-3-2002 stands rejected - Decided partly in favour of assessee.
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