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CC (Air Cargo Exports) , New Delhi Versus M/s PCI Ltd.

2016 (10) TMI 154 - CESTAT NEW DELHI

Confiscation of goods under section 111 of the Customs Act, 1962 - imposition of penalty - import of goods under ATA Carnet Registration No. 1036 dated 16/12/2011 and ATA Carnet Imp. Registration No. 1037 dated 16/12/2011 - ATA Carnets were valid upto 06/12/2012 - failure to export goods within the stipulated period - Held that: - The exemption contained in the said notification is available to the importer, subject to fulfillment of the condition namely, that the goods shall be exported within .....

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duty exemption provided therein is not available to the respondent importer - The Department at liberty to proceed against the concerned person for recovery of the adjudged dues - appeal disposed off - decided in favor of Revenue. - Customs Appeal No. 54520 of 2015 - Final Order No. 53241/2016 - Dated:- 17-8-2016 - Shri S.K. Mohanty, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Amresh Jain, Authorized Representative (DR) appellant. for the Appellant. Shri Piyush Kumar, Advo .....

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the said notification dated 28/3/1990 goods imported under ATA Carnet are to be exported within a period of six months from the date of importation or within the extended period, not exceeding six months or till the validity of ATA Carnet. The goods were imported on 16/12/2011. The importer vide letter dated 12/05/2012 requested for extension of the export period, which was considered by the competent authority vide letter dated 28/5/2012 and the time was extended upto 06/12/2012 for exporting .....

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vide the impugned order dated 31/07/15, in allowing the appeal of the importer (respondent herein). Hence, the present appeal is before this Tribunal. 2. Shri Amresh Jain, the learned AR appearing for the Revenue submits that the condition of the notification have not been complied with by the importer, and as such, the exemptions/ benefits provided therein is not available to the respondent. He further submits that the Commissioner (Appeals) is not empowered under the statute to deviate the nor .....

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Industry, who have executed the bond for importation of the goods under Carnet scheme. 4. We have carefully considered the submissions from both the sides and perused the records. 5. Notification No. 157/90-Cus dated 28/03/1990 as amended by No. 55/2007-Cus, dated 12/04/2007 exempts the imported goods from payment of customs duty and additional duty, when imported for display or use at any specified event itemized therein. The exemption contained in the said notification is available to the imp .....

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