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2020 (4) TMI 387 - AT - CustomsExport of job-worked goods to the overseas supplier, who had supplied the imported goods to the job worker in India - benefit of N/N. 32/97-Cus dated 01.04.1997 - in the present case, since, no job work activities were undertaken on the imported goods, the Department had entertained the belief that the conditions of Notification dated 01.04.1997 had not been fulfilled - HELD THAT:- It is an admitted fact on record that the subject goods were imported by the appellant for the purpose of carrying the job work activities and for re-exportation of the job worked goods, pursuant to the contract entered into between it and the overseas supplier. However, due to certain unavoidable circumstances, the contract was cancelled by the overseas supplier, resulting in the return of the goods to the supplier - In view of the fact that at the time of issuance of show-cause notice, the subject goods were not available in India and that at the time of importation of the subject goods, the conditions of the Notification were duly complied with. The adjudged demands confirmed on the appellant, cannot be sustained inasmuch as the duty demand along interest is confined to irregular importation of goods, which has not been specifically alleged by the department - Appeal allowed - decided in favor of appellant.
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