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Cooper Bussmann India Private Ltd. Versus Assistatnt Commissioner of Customs (Group 7 A) , The Superintendent of Central Excise

2015 (3) TMI 731 - MADRAS HIGH COURT

Exemption from customs duty for goods imported to India for the purpose of carrying out job work in India and for export of the job worked (finished) product - respondent had found that in certain cases, the petitioner had exported the finished goods after six months and thereby, it is liable to pay interest for the delayed period as stipulated in the Notification - non-submission of documents relating to imports made under the notification - Held that:- Though the petitioner contended that almo .....

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ittedly pertaining to the period more than a decade ago, the difficulty expressed by the petitioner in retrieving the documents, appears reasonable and considering the same, this Court is of the view that the impugned order shall be set aside for the present and the petitioner is directed to produce all the relevant documents which were sought for by the respondents, within a period of one month from the date of receipt of a copy of this order. - Matter remanded back - Decided in favour of asses .....

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ner was directed to submit the documents, viz., Bill of entry, shipping bill, export invoice, end-use certificate, BRC, ARE, etc. 2. The petitioner company is engaged in manufacture of high rupturing capacity fuses and fuse components in their unit situated at Pondicherry. The petitioner company imported goods under Customs Notification No.32/97, dated 1.4.1997 which provides for exemption from customs duty for goods imported to India for the purpose of carrying out job work in India and for exp .....

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er of export invoice by providing the details of export to the second respondent along with the corresponding details of imput materials originally imported duty-free and which were utilized towards the export consignment, giving cross-reference to bills of entries under which the goods were originally imported. It is also stated that whenever export could not be made within the stipulated period of six months, the petitioner company used to apply for extension of the period. The petitioner subm .....

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customs department in Chennai Port in respect of the petitioner concern, thereby prevented the petitioner from exporting and importing the goods through the port. According to the petitioner, though the petitioner had fulfilled all the conditions with reference to imports made during the period 2000 to 2002 and also complied with all the requirements, the said alert was purportedly created for non-submission of documents relating to imports made under Notification 32/97. Later, based on the inte .....

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sought for copies of permission obtained from the second respondent for allowing export beyond six months. Thereafter, on 7.11.2013, the second respondent issued a letter to the petitioner directing to produce the copies of requests made by the petitioner for extension of time for export beyond six months and copies of permission obtained for the same. While the petitioner was in the process of collecting the documents required, the first respondent once again created alert in the system for the .....

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.2015. Hence, the writ petition. 5. Assailing the impugned order of the first respondent, the learned counsel appearing for the petitioner would contend that without affording an opportunity of being heard to the petitioner, the impungned order has been passed violating the principles of natural justice and that the petitioner had already submitted all the documents which were also recorded in the internal note dated 22.10.2013 and despite the same, creating the alert in respect of the petitione .....

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ant period, 2000 to 2002. Therefore, the learned counsel for the petitioner would contend that if at all the petitioner did not obtain permission for export made beyond a period of six months as alleged by the respondents, it is for the respondents to take action by issuing a show cause notice as per the provisions of the Act and without resorting the same, creating alert is arbitrary and illegal. 6. Though no counter has been filed on behalf of the respondents, however, the learned counsel appe .....

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orts, the petitioner made exports. 7. Heard the learned counsel for the petitioner and the respondents and perused the entire records. 8. Notification 32/97-Cus.dated 01.04.1997 has been issued by the Government of India, exempting the goods imported into India from the whole of the duty of customs leviable thereon which is specified in the first Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff .....

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s 1996, provided that where the jobbing is to be undertaken by or through cottage industry without being confined to any specific premises, the importer shall executed a bond with such surety or security in such form and for such sum as may be specified by the Assistant Commissioner of Customs, binding himself to pay on demand an amount equal to the duty leviable on the goods imported. 9. According to the petitioner, it had imported the goods for job work and claimed exemption under Notification .....

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s the case of the respondents that as per the Notification No.32/97, the petitioner had made certain re-export during the year 2000 to 2004 beyond the period of six months and thereby a Notice dated 16.9.2013 has been issued to the petitioner by the second respondent, calling upon the petitioner to pay the interest for the delayed period as stipulated in the Notification. Pursuant to the same, it appears that the petitioner addressed a letter dated 28.10.2013, stating that the export of job work .....

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rs an alert in respect of the petitioner concern was created. By letter dated 26.12.2014, the petitioner requested the respondents to remove the alert while assuring that they would get clarification from the Central Excise Department. Considering the request made by the petitioner, by proceedings dated 2.1.2015, the first respondent has granted the permission for importation till 12.1.2015 subject to the petitioner producing all the relevant documents on or before 11.1.2015 in connection with t .....

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ertificate to the Customs Department, Chennai in the year 2002/2004 itself and the same set of documents were once again submitted to the Customs authorities in October 2013 as well. While submitting documents in respect of 27 bills out of total 29 bills, the petitioner also stated that since the matter pertains to a period of more than 10 years old, retrieval of documents at Excise department is taking considerably long time and accordingly, requested 15 additional days to trace the balance doc .....

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