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2017 (5) TMI 930 - AT - CustomsBenefit of N/N. 27/2002-Cus - benefit of concessional rate of duty at 15% on export of machinery - the case against the appellant was that they exported machinery beyond six months as required by notification and hence they are not entitled to concessional rate of duty - the case of appellant is that they sought time extension from Department for export of machinery - recovery of 85% of duty alongwith interest and penalty - Held that: - the extension of time sought for 10 days for re-export of the machinery which was rejected by the department - the notification clearly states that the imported goods are required to discharge fifteen percent if importer undertakes to re-export the goods within six months from the date of import and in a case not able to do so, he has to pay further fifteen percent of the duty after six months but before the expiry of one year after the import of the goods - In any case the goods have been re-exported after six months but before one year, the clauses of the notification are very clear and the appellant is required to discharge additional fifteen percent of the duty along with interest - To that extent, the adjudicating authority was correct in confirming the demands raised for additional fifteen percent of the duty and the interest thereof. Confiscation of goods - Held that: - Since the imported goods are re-exported within one year of imported goods being cleared there is no violation of the condition of notification 27/2002-Cus. Hence the confiscation ordered by the adjudicating authority is not correct and illegal and needs to be set aside - penalties also set aside. The demand of the differential customs duty and the interest thereof is upheld and the confiscation ordered and penalties imposed by the adjudicating authority are set aside - decided partly in favor of appellant.
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