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M/s Banco Products (I) Ltd. Versus CC Mumbai II

2015 (12) TMI 65 - CESTAT MUMBAI

Request for re-import of machines duty free under Notification No. 158/95 dated 14.11.1995 - Held that:- Order of the Dy. Commissioner is very cryptic. It appears that he gave a personal hearing to the appellant but does not record the details of the personal hearing. He brushed aside the details of personal hearing by making a short statement in his order to the effect that ‘party appeared for personal hearing’. He has not given details of the evidence produced by the appellant in support of th .....

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s as indicated in the examination report above. It is also not on record whether the Dy. Commissioner made an attempt to verify from the Central Excise Authorities in whose jurisdiction the machines were got repaired by the manufacturer - Revenue has not made any contention that other identical machines were exported to the same buyer and therefore there could be some confusion whether same machines were re-imported. - Impugned order is set aside - Decided in favour of assessee. - APPEAL NO. C/7 .....

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cutting of foamed (plastic) material and a second machine for vertical cutting of foamed (plastic) vide shipping bill No. 1223843 dated 03.11.1999 and S.B. No. 1235031 dated 03.12.1999 respectively. In 2001, the machines were re-imported for the purpose of repairs and re-conditioning. The appellant submitted a letter dated 02.09.2000 from the buyer abroad stating that the machines supplied vide invoice bearing nos./date 87/13.11.1999 (machine No.1) and 94/10.12.1999 (machine No. 2) respectively .....

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before the Tribunal on 25.09.2014, the appellant was asked to file an affidavit showing the details of the machinery exported in 1999 and the details of the machines re-imported vide Bill of Entry No. 504644 dated 02.05.2001. Accordingly, the appellants submitted an affidavit and appeared before us on 03.03.2015. 3. Heard both sides and considered the submissions. 4. We find that the order of the Dy. Commissioner is very cryptic. It appears that he gave a personal hearing to the appellant but d .....

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eir case. Being a very old case, we proceed to decide the matter on the basis of evidence on record. 5. It is not understood how the authorities below came to the conclusion which they arrived at on the basis of examination of the machines. The examination report of the damaged machines at the time of re-import is extracted below:- Lot inspected opened & examined all. Checked description, quantity and found that goods are observed in burnt condition and also goods not found in original expor .....

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nt condition with no any markings, etc. which is not reflecting in any of the S/Bill. Both observed plates forwarded to Gr. for inspection. Identity of the goods & time-limit for re-importation may Pl. BE VFD. in Gr. Goods examined under DC/Dock supervision. Duty free of re-import of machines under Notification No. 158/95 is contingent upon the satisfaction of the Dy. Commissioner as to the identity of the goods. However, the order of the Dy. Commissioner does not indicate how the identity o .....

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