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M/s Teletube Electronics Ltd. Versus Commissioner of Customs, New Delhi

2016 (2) TMI 137 - CESTAT NEW DELHI

Re-import of export goods for repair - failure to export within 6 months - exemption from Customs duty in terms of notification No. 158/95 Cus - 100% EOU - Held that:- As EOU the appellant is eligible for duty free import which includes goods re-imported within three years from the date of exportation for repair or reconditioning. They have a general B 17 Bond for binding themselves for due exportations of goods. While it is necessary for appellant to claim a particular exemption notification an .....

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se is not sustainable - Decided in favor of assessee. - Customs Appeal No. 553 of 2010 - Final Order No. 53857/2015-CUS (DB) - Dated:- 30-12-2015 - G. Raghuram, President And B. Ravichandran, Member (T) For the Appellants : Shri Priyadarshi Manish & Ms Anjali Manish, Advs For the Respondent : Shri Ranjan Khanna, DR ORDER Per B Ravichandran This appeal is against order dated 30.6.2010 of Commissioner of Customs, ICD, TKD, New Delhi. The appellant is an EOU and exported about 8000 pieces of mo .....

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initiated against the appellant for failure to fulfill this condition in respect of 178 pieces of picture tubes. The learned Commissioner vide the impugned order confirmed the demand of Customs duty of ₹ 24,20,800/- and ordered appropriation said amount from the Bank guarantee provided by the appellant at the time of re-import of defective items. 2. Learned Counsel for the appellant submitted that all the re-imported goods have been re-exported out of country. The appellant being an EOU, .....

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y entered in their records and duty liability are debited in Bond account. All the conditions stipulated in the said notification No. 52/2003 have been fulfilled by them. He further submitted that the Hon'ble Supreme Court in Share Medical care vs. Union of India [(2007) 4 SCC 573] held that if an applicant does not claim benefit under a particular notification at the initial stage, he is not debarred, prohibited or stopped from claiming such benefit at a later stage. 3. Learned AR reiterate .....

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pt for another exemption notification after a gap of many years as this deprives the department to stipulate and monitor the conditionalities of such exemption at the time of re-import. 4. We have heard both the sides and examined appeal records. The admitted facts of the case are that the appellant is operating as EOU; executed necessary general bond and following required procedures under the scheme. While re-importing 200 pieces of tubes they have filed the Bill of entry and undertaken to fol .....

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