9911796707
TMI Blog2012 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... hin-9. 2. Brief facts of the case are that M/s. FCI OEN Connectors Pvt. Ltd., filed Shipping Bill No. 235, dated 3-3-2007 under claim for Drawback for the re-export of injection mould with accessories imported on payment of duty at concessional rate under EPCG license. The deficiency memo issued to the importer on 25-4-2007 was replied only after the prescribed period of 30 days without any request for condonation of the delay. After granting a personal hearing the original authority vide the above mentioned impugned order rejected the Drawback claim as full import duty had not been paid on importation as required under Section 74 of the Customs Act, 1962. Aggrieved by the order the Applicant preferred this appeal. 3. Being aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied with by the Applicant. The only reason pointed out in the impugned order is that the Applicant had not paid the full duty in respect of the goods, at the time of their import. It is submitted that in so far as the full duty, applicable on import of goods in question was paid subsequently, along with interest, before effecting re-export of the goods in question, it was not open to the lower authorities to take the stand that the duty on the imported items had not been paid on importation. In connection with the processing of a Drawback claim, the only enquiry that is to be made as payment of duty is whether the person re-exporting the goods had paid the necessary import duty (the Drawback of which is claimed) on the import of the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad paid full duty for imported goods and goods were exported under drawback claim under Section 74 of Customs Act. The dispute is whether the differential duty paid at the time of finalisation of EPCG Bond is to be treated as duty paid on importation of goods. In case of import of goods under Export Promotion Schemes such as EPCG importers are required to pay concessional rate of duty on execution of Bond, subject to compliance of condition of Notification, issued in this regard. In such import at concessional rate of duty under EPCG Scheme, the importer is not required to pay full duty at the time of importation and importer executes a bond at the time of importation with an obligation that they will pay duty along with interest and other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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