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2016 (12) TMI 11 - AT - CustomsImport of exported goods for re-processing and thereafter export - N/N. 158/95-Cus 14.11.1995 - re-assessment of consignment under N/N. 94/96-Cus. - whether the appellant, in case of non-fulfilment of the condition of Notification No. 158/95-Cus. dated 14.11.1995, is entitle for the alternate Notification No. 94/96-Cus.? - Held that: - though the appellant re-imported exported goods claiming the Notification No. 158/95-Cus. and executed the Bond and bank guarantee but due to unavoidable reason could not re-export the said goods. Therefore the appellant claimed the alternate exemption Notification No. 94/96-Cus. In our view, there is no reason to deny the alternate exemption notification. If the importer fails to comply with the condition of the notification which was claimed at the time of import, the duty is required to be paid as per the rate applicable and as per any other notification, if available to the imported goods. Only because the notification was not claimed at the time of import and claimed later on, the legitimate exemption, which otherwise available under the statute, cannot be denied. This issue has been settled in the various judgments. In the case of SHARE MEDICAL CARE Versus UNION OF INDIA [2007 (2) TMI 2 - SUPREME COURT OF INDIA], the Hon’ble Supreme Court has held that alternate Notification No. 65/88-Cus should be allowed, if the exemption Notification No.64/88-Cus claimed at the time of import is not admissible due to non-fulfilment of the post import condition. The fact of the present case is also identical in as much as the appellant could not comply the post import condition of re-export of the goods within stipulated period. Hence the issue in hand is squarely covered by the above referred Hon'ble Apex Court judgment. The appellant is entitle for alternate exemption Notification No.94/96-Cus subject to it’s eligibility. The Assistant Commissioner has not considered the eligibility of the said notification, which needs to considered - appeal allowed.
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