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M/s Reckitt Benckiser Healthcare India (P) Ltd. Versus Commissioner of Customs, Noida

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 the same which were imported earlier by the appellant and make such verific .....

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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 of excisable goods for export during the months from December, 2014 to Febru .....

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anufacturing 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 for the same will be received by the appellant in convertible foreign excha .....

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he 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 exempting notification/read with the stipulations as per the foreign trade policy .....

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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 learned Counsel for the appellant urges that the duty subsequently paid by the app .....

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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 of duty under EPCG scheme on a security Bond, and appellant after importation .....

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e 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-export made. It was held that the assessee satisfy the conditions stipulated .....

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