TMI Blog2021 (4) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue no longer survives. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 51233 of 2019-SM - FINAL ORDER NO. 51145/2021 - Dated:- 17-3-2021 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Harsimran Kaur Arora, Advocate for the appellant Shri P. Juneja, Authorised Representative for the respondent. ORDER The appellant is a manufacturer exporter. For the purpose of export they import raw material mainly steel under advance licence, and under the conditions of Advance Licence are required to maintain proper record of the usage of raw material and also obligated to export and achieve the prescribed export turnover and Net Foreign Exchange earnings (NEF). 2. The brief facts are that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, it was observed that the export goods viz. Assorted Utensils which are claimed to be made from non-magnetic stainless steel grade 201 , did not appear to be non-magnetic in nature. In as much as on bringing them in contact with magnet, the export goods seemed to have magnetic properties, making it difficult to infer with certainty whether they are made of magnetic or non-magnetic stainless steel. 4. The exporter was effecting the said export under two Advance Licence (Nos.051040720 dated 6.12.2017 and 0510406510 dated 17.05.2018) and as per the condition of Advance Licence, the raw materials i.e., non-magnetic stainless steel coil grade 201, used in the manufacture of final products/export goods, was imported with a conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported from China involved import duty liability amounting to ₹ 16,54,815/-. Thus, it appeared the appellant have mis-declared the goods under export to avail undue benefits of the Advance Authorisation, rendering the export goods liable for confiscation under Section 113(i) of the Customs Act. As appellant have waived the show cause notice and personal hearing, accordingly order in original was passed which is on record. Relying on the test report of CRCL reference was made to Foreign Trade Policy wherein Advance Authorisation is - duty exemption scheme under para 4.01 of the policy and it issue to allows duty free import of inputs, which is physically incorporated in export product (making normal allowance for wastage). It was fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sections was reduced to ₹ 2 lakhs each. 9. Being aggrieved, the appellant preferred appeal before this Tribunal. 10. Learned Counsel appearing for the appellant points out that the appellant had taken back the goods to town and thereafter have re-exported the goods under Shipping Bill No. 8193209 dated 11.10.2018 and Shipping Bill No. 8471968 dated 25.10.2018. It is further pointed out that the Foreign Trade Development Officer under the Ministry of Commerce and Industry, New Delhi have issued Redemption letter dated 16.04.2019 in respect of Advance authorisation No. 05104047620 dated 06.12.2017 and Redemption letter dated 17.09.2019 in respect of Advance authorisation No. 0510406510 dated 17.05.2018, certifying that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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