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2016 (8) TMI 428 - CESTAT ALLAHABAD

2016 (8) TMI 428 - CESTAT ALLAHABAD - 2016 (340) E.L.T. 532 (Tri. - All.) - Permission to file manual shipping bill –advance authorization scheme –Held that: - the Customs Duty subsequently paid by the appellant is also the Customs Duty paid upon importation – appellant entitled to file manual shipping bill. - Imported goods re-exported – drawback under section 74 – Held that: - The Customs authority directed to examine the goods under export in order to satisfy themselves that the goods are .....

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eal is whether the learned Commissioner is justified in refusing permission to file manual shipping bill and whether the duty of Customs paid by the appellant subsequent to import on goods which were earlier imported under the advance license scheme, is a 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 .....

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inished material from the above referred imported packing material, at the manufacturing facility at Baddi, therefore, they would be exporting the said packing materials to one of the appellant unit located in UK. Under the circumstances they informed that they are paying the Customs duty along with interest for the purpose to discharge the export obligation under the Advance License. It was also intimated that the goods proposed to be exported are the same goods which were imported, and payment .....

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he Customs Act. As no permission was being granted for more than 5 months, the appellants prayed for passing of a speaking order, waiving the formality of show cause notice. The Principal Commissioner by the Order-in-Original dated 14/03/16 rejected the request for permission to file manual shipping bill under Section 50 read with Section 74 of the Customs Act, observing that the impugned goods having been imported without payment of duty against Advance License, in terms of conditions of exempt .....

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s 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 is premature. He further observed that the impugned goods being the goods which have been imported into India and upon which no duty has been paid on importation, are clearly out of the preview of the provisions of Section 74 of the Customs Act. 3. The learne .....

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rned Commissioner have been able to identify as to which color or different nature of duty has arisen upon payment of duty, subsequent to the import by the appellant. The learned Counsel also relies on the ruling of the Joint Secretary, Department of Revenue in the case of FCI OEN Connectors Ltd. reported at 2012 (281) E.L.T. 750, on the fact that the differential duty along with interest was paid at the time of finalization of EPCG Bond, the appellant had imported earlier at concessional rate o .....

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ere 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 subsequently and re-e .....

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