TMI Blog2021 (12) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as the MEIS. Duty drawback is specified in the Column 2 of the table in Notification No. 94/96-Cus. Accordingly, the appellant is entitled to the benefit of this Notification. The appeal is allowed and the impugned order is set aside - decided in favor of appellant. - Customs Appeal No. 50654 of 2021-SM - FINAL ORDER NO. 52081/2021 - Dated:- 8-12-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 for re-import of the said 15 MT of organic ginger slices and claimed benefit of S.No.2 of the Notification No. 158/95-Cus., dated 14.11.1995 and executed bond No. 2001046560 dated 04.06.2016 for ₹ 21,00,000/-. Custom duty amount to ₹ 19,59,087/- involved in the re-import of the said goods was debited in the said bond. As per condition No. 2 of the Notification No. 158/95-Cus., da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1996. 6. As per Revenue, the appellant had failed to fulfil the condition of notification No. 158/95-Cus., and since they have not fulfilled the condition of duty free import allowed by the department, therefore, vide Notice VIII-48(03) ICD/ Umalaxmi/ TDP/JDR/ 2019/3987 dt. 25.05.2019, the duty of ₹ 19,59,087/- foregone on re-import of goods was proposed to be recovered as per conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble specifies drawback etc. and in column 3 it is provided - amount of drawback of customs or excise duty allowed at the time of export, provided that the Assistant Commissioner of Customs is satisfied that the goods are re-imported within three years after the exportation or within such extended period as the Commissioner of Customs may on sufficient cause being shown for the delay allowed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
