9911796707
TMI Blog2008 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 and 9108 dated 22-7-98, imported vide two different vessels seeking clearance of the same They have claimed benefit of Notification No. 94/96-Cus. and Notification No. 34/98 (Sr. No. 3) seeking exemption from basic customs duty and Special Additional Duty and upon payment of Customs Duty equivalent to Central Excise duty not paid at the time of export. They have further declared that the goods were originally exported vide Shipping Bill No. 1030851 dated 24-4-98 without payment of Central Excise duty amounting to Rs. 5,99,383/- as they were exported under Bond. The goods in this case were assessed and released in terms of Notification 94/96-Cus. [Sr. No. 1(d)] by charging Customs Duty equivalent to Rs. 4,49,539/- and Rs. 1,49,846/- under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the condition by which the goods are exempt (Notification 94/96-Cus.) either partially or wholly from duty of Customs leviable under first schedule of Customs Tariff Act. That is to say the re-imported goods are exempt from basic duty of Customs, Additional duty of Customs and Special Additional duty of Customs (SAD) subject to payment of amount of Central excise duty not paid at the time of export. Since the respondents have paid Central Excise duty not paid at the time of export they have fulfilled the conditions of Notification 94/96-Cus. as stipulated in proviso to Notification 34/98-Cus. And have accordingly qualified for exemption from Special Additional Duty (SAD). Accordingly, the Commissioner of Customs (Appeals) set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia from a place outside India and, therefore, re-import also is nothing but import. Section 12 which is the charging Section for levy of Customs Duty authorises levy of Customs Duty on goods imported to India as prescribed under the Customs Tariff Act or any other law for the time in force. Section 3 of Central Excise Act authorises levy of Excise duty on goods produced or manufactured in India and there is no provision under that Act also to levy Central Excise duty on goods imported into India. The interpretation of Notification No. 94/96-Cus. that it exempts the re-imported goods from all types of Customs duty subject to payment of amount of Central Excise duty not paid is, therefore, not in conformity with the statutory provisions as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /96 is available - which have been fulfilled in this case. However, the conditions that are to be fulfilled under Sr. No. 3 of the table are that they must be exempted from whole of - (i) Customs duty leviable under the First Schedule, and (ii) Additional duty of customs leviable under Section 3(1) of CTA. The goods in the present case are not those which are wholly exempted from the above duties and hence do not fall within the ambit of Serial No. 3 of Notification 34/98-Cus. to become eligible to exemption from SAD. Therefore, the exemption from SAD is not available under Notification 34/98-Cus. 6. The Commissioner erred in holding that the exemption under Notification 94/96-Cus. is available subject to the condition of payment of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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