TMI Blog2018 (12) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... at the imported goods were not used for the construction of road in India. But the fact that the goods have been sent to Bangladesh, has been considered as disposal of the goods prior to completion of the mandatory period of five years. The goods were exported to Bangladesh after completion of the road construction project contract by the appellant with the Ministry of Surface Transport as well as Government of Tamilnadu. More importantly the goods were exported to Bangladesh not by way of sale or by way of transfer in any other manner. The goods title in the goods continued to remain vested with the appellant as is evident from the facts when the goods were reimported, the Bills of Entry were filed by the appellant. The appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port, by the National Highway Authority of India, by Public Works Department of a State Government or by a road construction corporation under the control of the Government of State or Union Territory; (b) The importer, at the time of importation, furnishes an undertaking to the Assistant Commissioner of Customs to the effect that he shall use the imported goods exclusively for the construction of roads and that he shall not sell or otherwise dispose of the said goods, in any manner, for a period of five years from the date of their importation; and At the time of importation an undertaking as outlined above was furnished to the Assistant Commissioner of Customs. 2. The machineries were imported and used for execution of cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by them from Government of India, Ministry of Surface Transport as well as Roads Department of Tamilnadu. ii) Only after completion of the contract as above, the appellant had exported the equipments to Bangladesh. In this regard he pressed that the goods were exported only for use in the appellant s own contracts in Bangladesh. He states that the goods were never sold or otherwise disposed of in any other manner. iii) Even though the period of five years was not completed before the export of such goods to Bangladesh, he submitted that conditions of the Notification were not violated in as much as the goods continued to be with the appellant. As such he submitted that there was no scope for Customs Department to demand duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in view of the fact that the goods were sent to Bangladesh before the completion of the five years period specified in condition no.75 of the Notification ibid. This condition of the Notification binds the importer to use the imported goods exclusively for the construction of roads and further that such equipments should not be sold or otherwise disposed in any manner for a period of five years. It is not in dispute that the imported goods were not used for the construction of road in India. But the fact that the goods have been sent to Bangladesh, has been considered as disposal of the goods prior to completion of the mandatory period of five years. 8. We have noted that the goods were exported to Bangladesh after completion of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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