Home Case Index All Cases Customs Customs + AT Customs - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 1604 - AT - Customs100% EOU - Classification of imported goods - drugs - restricted goods or not - Rule 43A of Drugs and Cosmetics Rules, 1945 - HELD THAT:- The goods are, admittedly, intended for use in manufacture by ‘100% export oriented unit’ and, for such units, imported goods are procured against ‘into bond’ bill of entry which are then subject to processing in accordance with the Rules framed, and for supervision of facilities licenced, under Section 65 of Customs Act, 1962. Therefore, unlike other warehousing procedures, clearance against ‘ex bond’ bill of entry for home consumption is restricted only for removal as such with clearances undergoing the procedure prescribed under Drugs and Cosmetics Act, 1940 and Drugs and Cosmetics Rules, 1945. Consequently, the pre-requisites for clearance of goods for home consumption, viz., ascertainment of payment of duties and ascertainment of any prohibition on import, prescribed in Section 47 of Customs Act, 1962, are not intended to impact the goods procured from abroad by units operating under the scheme. The invoking of Section 111 of Customs Act, 1962 on such goods brought into the bonded premises of ‘100% export oriented units’, such as that of the respondent, is not within the scope of legislative intent. The initiation of proceedings against the respondents herein, therefore, does not have the sanction of law. The impugned order cannot be faulted for setting aside the confiscation and penalty ordered by the original authority - Appeal dismissed - decided against Revenue.
|