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2018 (3) TMI 567

had made arrangement that for some time the goods would be kept in a warehouse which was located in FTWZ Khurja and there was no need for such movement of goods into FTWZ Khurja. - Held that: - as provided for in Section 28J of Customs Act, 1962, the advance ruling pronounced by the authority under Section 28-I shall be binding only on the applicant who had sought it. Therefore, the said advance ruling is not applicable to the present appellants - appeal dismissed - decided against appellant. - Appeal No. C/70463 & 70435 /2016-CU[DB] - Final Order No. 70532-70533/2018 - Dated:- 6-3-2018 - Mrs. Archana Wadhwa, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri R. K. Hasija, Advocate, for Appellant Shri Mohd. Altaf, Ass .....

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t of ₹ 11,19,264/-. In both the cases proceedings culminated into passing of impugned Orders-in-Appeal both dated 02/02/2016. The findings in both the impugned orders are in similar wordings. The ld. Commissioner (Appeals) has recorded his finding which are reproduced as follows:- The specified goods were imported and moved to Arshiya FTWZ Khurja under an into-bond bill of entry, goods were warehoused in a warehouse of M/s Arshiya Supply Chain Management Pvt. Ltd., and an ex-bond bill of entry was filed for taking goods to appellant s factory located in DTA. I find that two things are very clear and unambiguous i.e. (i) goods were imported by the appellant for its own use for manufacture of excisable goods in its factory located in DT .....

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levy when the statutory provisions remain identical and goods are imported in the identical tariff area. Can the statutory provisions be allowed to be interpreted in a manner that leads to two different conclusions in identical situations. The appellant has tried to obfuscate the material facts by introducing the concepts of stock transfer and clearance from SEZ to claim the benefit of exemption from SAD. It is well settled legal proposition that what is not permitted directly cannot be allowed to be done indirectly. On consideration of all material facts, I find that the camouflage or mirage created by importation of goods by using FTWZ facility and keeping the goods warehoused therein for some time is readily dispelled by allowing a bit o .....

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the appellants had made arrangement that for some time the goods would be kept in a warehouse which was located in FTWZ Khurja and there was no need for such movement of goods into FTWZ Khurja. He also submitted that for the purpose of warehousing or storage of goods, it was possible for the appellant to store imported goods along with the goods which are procured within the country for use in their factory. 5. Having considered the rival contentions and on perusal of the facts on record, we find that as provided for in Section 28J of Customs Act, 1962, the advance ruling pronounced by the authority under Section 28-I shall be binding only on the applicant who had sought it. Therefore, the said advance ruling is not applicable to the presen .....

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