TMI Blog2015 (3) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act, 1962, which he failed to do in this case. Admissibility of drawback is governed by Section 74 of the Customs Act, 1962, which requires certain conditions to be fulfilled. Export goods should be identified w.r.t. goods which were imported. Such identification is possible only when such goods are tangible in nature. Identification as required under said Section 74(1)(a) cannot be established for intangible items. In this case ‘Licence Fee’ for the purpose of export cannot be treated as tangible items so that identity could be established. Government further finds observation of the original authority logical that value of ‘licence fee’ could be added for charging duty at the time of import as the same is payable at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uccess of ₹ 1,72,600/- (CIF US$ 4000) ₹ 1,72,600/- (CSF US$ 4000). The goods were imported from M/s. PFG Entertainment USA with invoice value inclusive of US$ 4000 as 100% licence fee payable for Indian Right for receiving Home Video Right to reproduce, distribute and resell copies in India from the master of the educational Cinema films i.e. Deepak Chopra s two feature films How to know God and The Seven Spiritual Laws of Success . The exporter claimed drawback under Section 74 of the Customs Act, 1962 on the duty paid at the time of import. A show cause notice issued to the party on the ground that duty paid on licence fee of US $ 4000 cannot be rebated in the form of drawback. 2. The adjudicating authority vide the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clearance for home consumption and the date when the goods are placed under Customs control for exports. The Notification No. 19-Cus./6-2-65 (as amended) does not permit the Dy. Commissioner to deduct any amounts for any other reason than those prescribed in the Notification. In the Notification there are no other reasons, especially the reasons as arrived at by the learned Dy. Commissioner, to deduct the amount of duty originally paid to be sanctioned as drawback. 4.4 The reading of the proviso to Notification No. 19-Cus./6-2-65 (as amended) to equate the goods under consideration i.e. Beta Tapes under export, with exported cinematograph films passed by the Board of Film Censors in India is totally misplaced to deny the eligibility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide letter dated 9-4-2012 requested to fix hearing in Mumbai as their advocate cannot travel to Delhi to attend hearing on 20-4-2012. Next hearing was fixed on 21-12-2012 at Mumbai. Again, applicant vide letter dated 21-12-2012 requested to adjuourn hearing as their advocate was not available. Third hearing was fixed on 22-2-2013 but the same was also not attended by applicant. He made a request for adjournment of hearing. There is no valid reason for seeking adjournment of hearing again. Hence Government is not inclined to fix another hearing. Accordingly, Government proceeds to decide the case on merits on the basis of available records. 6. Government has carefully gone through the relevant case records and perused the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to have sought the option of refund in terms of Section 27(1) of the Customs Act, 1962, which he failed to do in this case. Admissibility of drawback is governed by Section 74 of the Customs Act, 1962, which requires certain conditions to be fulfilled. 9. The drawback of duty paid at the time of import can be obtained on re-export under Section 74 of the Customs Act, 1962, which reads as under :- Drawback allowable on re-export of duty-paid goods. - (1) When any goods capable of being easily identified which have been imported into India and upon which any duty has been paid on importation, - (i) are entered for export and the proper officer makes an order permitting clearance and loading of the goods for exportation under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of carrying out the provisions of this section and, in particular, such rules may - (a) provide for the manner in which the identity of goods imported in different consignments which are ordinarily stored together in bulk, may be established; (b) specify the goods which shall be deemed to be not capable of being easily identified; and (c) provide for the manner and the time within which a claim for payment of drawback is to be filed. (4) For the purposes of this section - (a) goods shall be deemed to have been entered for export on the date with reference to which the rate of duty is calculated under section 16; (b) in the case of goods assessed to duty provisionally under section 18, the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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