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2017 (10) TMI 472 - AT - CustomsAdvance License Scheme - import of Aluminum Coil, Adhesive Film, Protective Film and LDPE/GDPE Granules - fulfillment of export obligation - Held that: - Goods imported into India against the Advance Licence are exempted from whole of the duty of Customs leviable thereon, subject to the condition that the importer at the time of clearance of the imported goods, executes a bond with the proper officer of Customs, binding itself to pay, on demand, an amount equal to the duty leviable, but for the exemption contained therein, on the imported materials. It is an admitted fact on record that the export obligation in terms of N/N. 93/2004Cus., dated 10/09/2004 has not been achieved as per the FOB value indicated in the Advance Licence - it is evident that M/s Alstone International and M/s V.L. Estates Pvt. Ltd. were the actual importers of the duty free raw material and also filed Bills of Entry for clearance of such goods from the port of import. Since, the Notification dated 10/09/2004 specifies the condition that the importer has to execute the bond, binding himself to pay the duty on account of imported goods, in the eventuality, the export obligation has not been achieved - proceedings can only be initiated against the importer of the goods, who has executed the bond before the customs authorities. In the present case, the appellant and M/s V.L. Estates Pvt. Ltd. have jointly executed the bond for availing the duty exemption under Advance Licence Scheme. The appellant did not import the subject goods and is only a merchant exporter, proceedings should have been initiated against the co-authorization holder/importers and not against the appellant for confirmation of the adjudged demand - demand set aside - appeal allowed - decided in favor of appellant.
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