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2017 (11) TMI 438 - AT - CustomsMaintainability of appeal - claim of benefit under DFIA scheme - import of Apple Juice Concentrate - Held that: - the appeal is maintainable as per the ratio laid down in the case of Swiber Offshore Construction Pvt. Ltd. Vs. Commissioner of Customs, Kandla [2013 (11) TMI 1232 - CESTAT AHMEDABAD], where it was held that there is no reason to justify rejection of request made by the appellant to the adjudicating authority in light of section 138B of the Act, to summon witnesses for examination and to offer them for cross-examination if their statements were to be considered as relevant and admitted in evidence in the interest of justice. DFIA Benefits - duty free import - benefit of N/N. 98/2009-Cus dated 11.09.2009 - Apple Juice Concentrate - usability of Apple Juice Concentrate in the export product - Held that: - There is no reason given as to why Apple Juice Concentrate is not covered under the description Relevant Fruit Juice/Pulp/Puree permitted in the DFIA. Ld. DR could not justify as to how Apple Juice Concentrate would not be covered under the description Relevant Fruit Juice/Pulp/Puree, when the fact that Apple Juice Concentrate can inter alia be used in the manufacturing of export product in DFIA Assorted Confectionary and Biscuits, is not in dispute, and the Ld. Advocate has produced evidence to show that the imported product can be used in manufacturing of various products which includes candies and confectionary applications and pies and bakery goods - There is no dispute that the quantity and value of goods Apple Juice Concentrate is within the maximum permitted quantity of Relevant Fruit Juice/Pulp/Puree and CIF value endorsed on the Transferrable DFIA. The issue before the Adjudicating Authority was whether documentary evidence is required to show that imported Apple juice concentrate is actually used in the exported product, and further whether to extend DFIA benefit apart from actual use, the quantity actually used is also required to be established in terms of DGFT N/N. 31 dated 01.08.2013. Fulfillment of conditions of DFIA exemption N/N. 98/2009-Cus dated 11.09.2009 - the said notification provides exemption subject to the condition namely that the description, value and quantity of materials imported are covered by the said authorisation and the said authorisation is produced before the proper officer of customs at the time of clearance of debit - Held that: - in the instant case imported goods described as Apple Juice Concentrate and value &quantity thereof, is covered under the description, value and quantity of inputs permitted in the DFIA - We do not find any condition in the N/N. 98/2009-Cus dated 11.09.2009 (as amended) to the extent that only those inputs and to the extent of their quantity actually used shall be available for claiming the exemption benefits. The impugned decision to the extent it denies exemption is erroneous. The appellant is entitled for duty free import of the goods Apple Juice Concentrate under the Transferable DFIA presented by it - appeal allowed - decided in favor of appellant.
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