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Expotec International Ltd., Link Shipping & Management Systems Pvt. Ltd. Versus Commissioner of Customs (Import) , Mumbai

Benefit of N/N. 27/2002-Cus - benefit of concessional rate of duty at 15% on export of machinery - the case against the appellant was that they exported machinery beyond six months as required by notification and hence they are not entitled to concessional rate of duty - the case of appellant is that they sought time extension from Department for export of machinery - recovery of 85% of duty alongwith interest and penalty - Held that: - the extension of time sought for 10 days for re-export of t .....

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the notification are very clear and the appellant is required to discharge additional fifteen percent of the duty along with interest - To that extent, the adjudicating authority was correct in confirming the demands raised for additional fifteen percent of the duty and the interest thereof. - Confiscation of goods - Held that: - Since the imported goods are re-exported within one year of imported goods being cleared there is no violation of the condition of notification 27/2002-Cus. Hence .....

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. Vishwanathan, Advocate, for appellant Shri Ahibaran, Addl. Commr (AR), for respondent ORDER Per: M.V. Ravindran These two appeals are preferred against Order-in-Original No.69/2006/CAC/CC(I)/AKP dated 29.03.2006 vide which the adjudicating authority has confirmed the demand with interest and also imposed penalties on appellants and confiscated the goods which were physically not available and imposed redemption fine on M/s Expotec International Ltd. 2. The relevant facts that arise for conside .....

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king that the imported goods will be re-exported within six months as per the conditions of the Notification 27/2002-Cus. The main appellant also executed a bond and bank guarantee for the Customs duty for 85% (foregone by department) as ordered by the lower authorities. The main appellant could not re-export the consignments within six months and the imported goods were exported after six months but before the expiry of one year. The lower authorities issued a show-cause notice for the recovery .....

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d passed the following order:- 42. I confirm the demand of ₹ 46,51,735/- against M/s Expotec International Ltd. in terms of Notification No.27/2002-Cus dated 01.03.2002 read with Section 12 of the Customs Act, 1962. 43. I also confirm an interest of ₹ 13,71,080/- as on 31.03.2006, on the differential duty in terms of the condition of the notfn no.27/2002-Cus dated 01.03.2002. Interest payable for the subsequent period will be as per the rate prescribed under Section 28 AB of the Cust .....

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M/s Expotec International Ltd. 46. I also impose a penalty of ₹ 20,00,000/- (Rupees Twenty Lakhs only) on M/s Link Shipping and Management Systems Pvt. Ltd. for abetment under Section 112(a) of the Customs Act, 1962. 3. Learned Counsel would submit that the machinery has been re-exported is not in dispute; since there is an re-export there cannot be any demand under Section 12 of the Customs Act, 1962; the bond has already been discharged and the bank guarantee executed by appellant has a .....

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of Cipla Ltd. v. UOI - 1995 (80) ELT 17 (Bom) and also in the case of Arihant Steels v. Commissioner of Central Excise - 2004 (178) ELT 1051 (T). 4. Learned D.R. on the other hand would submit that appellant has not re-exported the machinery as per the undertaking given by them when they sought the benefit less duty as per the Notification no.27/2002-Cus. He would submit that having not fulfilled the re-export conditions, the adjudicating authority was correct in demanding the differential duty .....

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der Chapters 84, 85, 90 or any other Chapter of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). the goods have been taken (1) on lease by the importer for use after importation; (2) the importer makes a declaration at the time of import that the goods are being imported tempo-rarily for execution of a contract; (3) the said goods are re-exported within six months of the date of importation or within such extended period not exceeding one year from the date of importation, as the .....

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the said goods within six months of the date of importation or within the aforesaid extended period; (b) to produce the goods before the Assistant Commissioner of Customs or Deputy Commissioner of Customs for identification before re-export; (c) to pay the balance of duty, along with interest, at the rate fixed by notification issued under section 28AB of the said Customs Act, 1962, for the period starting from the date of importation of the said goods and ending with the date on which the duty .....

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of the duty so chargeable; in the case of goods which (ii) are re-exported after six months, but within one year, of the date of importation, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty per cent. of the aggregate of the duties of customs, which would be leviable under the said Customs Act, 1962 or under any other law for the time being in force, read with any notification for the time being in force in respect of the duty so chargeable. 5.1 It i .....

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on of the demand of duty and interest from the appellant in any way. As can be read from the above reproduced notification, it clearly states that the imported goods are required to discharge fifteen percent if importer undertakes to re-export the goods within six months from the date of import and in a case not able to do so, he has to pay further fifteen percent of the duty after six months but before the expiry of one year after the import of the goods. In any case the goods have been re-expo .....

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