Home Case Index All Cases Customs Customs + AT Customs - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 32 - AT - CustomsScope of the exemption - Interpretation of conditions imposed under N/N. 20/99-Cus and in particular Condition No. 75 - demand for customs duty has been raised in view of the fact that the goods were sent to Bangladesh before the completion of the five years period specified in condition no.75 of the Notification ibid - Held that:- This condition of the Notification binds the importer to use the imported goods exclusively for the construction of roads and further that such equipments should not be sold or otherwise disposed in any manner for a period of five years. It is not in dispute that the imported goods were not used for the construction of road in India. But the fact that the goods have been sent to Bangladesh, has been considered as disposal of the goods prior to completion of the mandatory period of five years. The goods were exported to Bangladesh after completion of the road construction project contract by the appellant with the Ministry of Surface Transport as well as Government of Tamilnadu. More importantly the goods were exported to Bangladesh not by way of sale or by way of transfer in any other manner. The goods title in the goods continued to remain vested with the appellant as is evident from the facts when the goods were reimported, the Bills of Entry were filed by the appellant. The appellant has not violated the conditions attached to the N/N. 20/99-Cus ibid. - there is no justification for demand of customs duty on such goods either in terms of N/N. 20/99-Cus or in terms of Notification No.94/96-Cus. - appeal allowed - decided in favor of appellant.
|