9911796707
TMI Blog2016 (8) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid upon importation or not. 2. The brief facts are that the appellant M/s Reckitt Benckiser Healthcare India Private Ltd. having their manufacturing unit at Baddi, Dist Solan imported certain packing materials for use in the manufacture of excisable goods for export during the months from December, 2014 to February, 2015. However, due to certain commercial reasons the packing material imported under the advance license scheme remained unutilized and the appellant decided to re-export the same to its UK plant. Consequently, the appellant intimated to the Deputy Commissioner of Customs ICD, Dadri vide letters dated 08/08/2015, 15/08/2015 informing that as their management have taken a decision to dispense with the production of finis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f exempting notification/read with the stipulations as per the foreign trade policy and handbook of procedures, cannot be allowed to be exported under claim of drawback under section 74 of the Customs Act, 1962, without reference to explicit provisions contained either under the exemption notification or under the foreign trade policy and the Handbook of Procedures. He further observed that the issue before him at this stage is to permit filing of manual shipping bills for re-export of the imported goods and claim of drawback under Section 74, as and when that is to be decided after re-export has taken place and goods identified. Since no such re-export has taken place any discussion on the admissibility of the claim under Section 74 ibid i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for drawback under Section 74 of the Customs Act observing that it is undisputed that the applicant had paid full duty with interest on finalization of EPCG Bond. Hence it is not disputed fact that the applicant had paid full duty for the imported goods and the goods were exported under drawback claim under Section 74 of the Customs Act and the said duty paid subsequently has to be treated as duty paid at the time of importation. The learned Counsel also relies on another ruling of the joint Secretary Department of Revenue in the case of Leighton Contractors (India) Private Ltd. reported at 2011 (267) E.L.T. 422 wherein the goods were imported by way of temporary import under notification number 47/2002 and the differential duty was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Duty paid upon importation. Accordingly, I hold that the appellant is entitled to. file manual shipping bill under Section 50 read with Section 74 of the Customs Act. Accordingly this appeal is allowed with consequential benefits and the impugned order of learned Commissioner is set aside. The Customs authority is further directed to examine the goods under export in order to satisfy themselves that the goods are the same which were imported earlier by the appellant and make such verification of the goods as deemed fit with respect to the claim under Section 74 of the Customs Act. Miscellaneous application also stands disposed off in the afore-mentioned terms. So far the filing fee of appeal is concerned I hold that no fee was p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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