2014 (1) TMI 581

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..... ORDER As per facts on record, the appellants exported a consignment of handicraft items, glass beads etc. vide shipping bill dated 11-5-2004, under claim of Duty Entitlement Passbook Scheme (hereinafter referred to as DEPB). Though the consignment was exported under DEPB scheme but actually no such claim was made by the appellants and the same was never extended. In fact, at the time of export, .....

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..... oods covered by S. No. 1 to 6 of the Bill of Entry, the benefit of the said notification stand denied by the lower authorities on the ground that since the export was made under DEPB, the re-import benefit was available to the appellants only when the reimport was made within a period of one year as per condition (a) of the Notification. For better appreciation, we reproduce the relevant proviso i .....

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..... ding one more year as my be allowed by the Commissioner of Customs on sufficient cause being shown; (b)     ..... (c)     ..... (d)     ....." Inasmuch as the reimport in the present case was after a period of two years, the benefit of notification cannot be extended to the appellant and stand denied by both the authorities below. Hen .....

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..... port of the goods would not be applicable. 5. We find force in the above contention of the learned advocate. Admittedly S. No. 2(a) lays down conditions in respect of goods exported under Duty Entitlement Passbook (DEPB) scheme. As such, to apply the said S. No. 2(a) the goods should have actually been exported under DEPB scheme. There is no dispute in the present appeal that the DEPB benefi .....

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..... s such, we hold that the export is not covered under S. No. 2(a) of the notification in which case, the same would be covered under S. No. 3 which allow reimport of the goods at nil rate of duty. The proviso (a) to the notification laying down the condition that reimport of the goods exported under DEPB scheme should be within one year of export is thus not applicable to the present reimport of th .....

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