9911796707
TMI Blog2013 (11) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are common, they are taken up together for consideration and disposal. 2. In appeal No. C/733/2011 the appellant M/s. Baker Hughes Asia Pacific Ltd. imported oil well equipments vide 4 Bills of Entry, namely 564911,564596 both dated 02/05/2005; 468659 dated 09/06/2004 and 566688 dated 09/05/2005. These equipments were imported, claiming the benefit of Notification No. 21/2002 which grants full duty exemption subject to the condition that the goods are imported under a certificate issued by the Directorate General of Hydrocarbons (DGH in short) certifying that the goods are required for the petroleum operations to be undertaken under a contract with the Government of India. After using the goods for the said purpose the appellant in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated with an option to redeem the same on payment of fine of Rs. 10 lakhs and a penalty of Rs 5 lakhs was also imposed on the appellant. 2.2 It is against these orders, the appellant are before us. 3. The learned counsel for the appellant submits that there is no condition of re-export stipulated under Notification No. 21/2002 as amended. The Notification only stipulates that they should submit an essentiality certificate from the DGH that the equipments imported are required for petroleum operations and the appellant has fulfilled the conditions by using the same for petroleum operations. After the usage period was over, they have exported the same to SEZ in Visakhapatnam and supply of goods from DTA to SEZ is deemed exports under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocean Offshore International Ventures Ltd. vs. Commissioner of Customs (Import), Mumbai wherein it was held that so long as the imported goods were used for the petroleum operations and were not diverted for any other use, failure to export the same within the specified time-limit cannot be fatal so as to result in denial of exemption. 3.3 In the light of these submissions the appellants pray for allowing their appeals. 4. The learned AR appearing for the Revenue reiterates the findings of the lower authority. 5. We have carefully considered the rival submissions. As the issue lies in a narrow compass, after dispensing with the pre-deposit of dues adjudged, we take up the appeal for consideration and disposal. 5.1 The goods were importe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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