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2018 (5) TMI 268 - AT - CustomsViolation of import conditions - As the imported goods were not used for manufacturing of the goods which are to be exported therefore, duty is sought to be demanded - N/N. 93/2004-Cus dated 10.09.2004 - Held that: - 50MT of Coco Butter was lost during transit from the port to their factory and the same has been intimated to the department but the lost quantity has been replaced by the appellant by purchasing the Cocoa Paste from the local market to fulfil their export obligation and appellant has not claimed any rebate or draw back in respect of the locally procured Coco Butter. Advance authorisation has been discharged by DGFT (licensing authority) as export obligation has been fulfilled by the appellant. As the appellant has discharged the export obligation, in that circumstance, it is not open for the Revenue to initiate proceedings against the appellant that they have not fulfilled the condition of the advance authorisation. The appellant has not violated any condition of the N/N. 93/2004-Cus dated 10.09.2004. As per the condition of said notification, the appellant shall not transfer or sale the imported goods. Admittedly, in this case, appellant has neither transferred nor sold the imported goods but the said goods were lost in an accident in transit. The appellant has discharged their export obligation and to that effect, they have redeemed their bond executed with the licensing authorities i.e. DGFT. In that circumstance, Customs authorities cannot initiate proceedings against the appellant - appeal allowed - decided in favor of appellant.
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