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2016 (4) TMI 52 - AT - CustomsAttraction of Section 26(3) of the Customs Act, 1962 - Import of red chilli chatka seasoning and magic masala seasoning - not allowed for clearance as the individual packs in which the goods were packed did not have the labelling of the contents and therefore, re-exported after paying redemption find and penalty and sought refund of duty paid but rejected on the ground under Section 26A(3) of the Act - Held that:- the primary adjudicating authority had not rejected the refund claim on the ground of goods being perishable and therefore the stand taken by Revenue that the goods were perishable seems to be untenable, more so when FSSAI or any other agency did not declare the goods to be so. Further, even if this ground is taken for consideration, there is no evidence furnished by Revenue that the goods had exceeded their shelf-life. Therefore, Section 26(3) of the Customs Act, 1962 is clearly not invocable here. Attraction of Section 26A(1) of the Customs Act, 1962 -Held that:- as regards the ground of proviso 3 of Section 26A(1), revenue certainly has a point that an offence appears have to have been committed under this act as goods were re-exported on redemption fine and penalty. However, the provisions of Section 26A(1) apply to situations where the goods are capable of easily identified as imported and cleared on payment of duty for home consumption but here the goods were never cleared for home consumption. Therefore, Section 26A(1) ibid is also not attracted. - Decided against the revenue
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