Home Case Index All Cases Customs Customs + AT Customs - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 691 - AT - Customs100% EOU - import of Fully Refined Paraffin Wax - production of re-warehousing certificate as proof of receipt of goods in the bonded premises - HELD THAT:- The appellants have imported ‘Fully Refined Paraffin Wax’ but he supplier has not supplied the said goods and has supplied ‘Paraffin White Powder’ which is unfit for use by the appellant in the manufacture of wax candles. Immediately, on receipt of the goods and its examination, the appellant informed the department and sought their guidance. The Department advised the appellant to follow the procedure in terms of Circular No. 60/1999 and also to follow the procedure in terms of Circular No.19/2006-Cus. The appellant have followed the procedure prescribed in Circular No.19/2007 wherein it is clarified that the self-warehousing / bonding procedure need not be followed if any discrepancy is found at the time of examination of the imported goods. Further, I find that once the appellant lodged the complaint to the police and the impugned goods were seized and was auctioned by the order of the Jurisdictional Magistrate on 26.8.2017 and also the sale proceeds of ₹ 10,000/- were deposited in the court. Since the goods have already been auctioned by the order of the Court, it was not possible for the appellant to comply the conditions of re-warehousing certificate and further, it was not possible for the appellant to submit re-warehousing certificate as the goods imported was not ‘Fully Refined Paraffin Wax’. The appellant has been cheated / duped by the supplier and the appellant immediately inform the Department regarding the conditions of the impugned goods and followed the procedure as per the guidance given by the Department - Appeal allowed.
|