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TMI Blog2024 (2) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ms and it was found that the imported goods were Coffee Husk/Bits and not Robusta coffee beans as was declared by the appellant. It was also noticed that the goods were being cleared and the unit price was USD 1685 per Metric Ton, while the contemporaneous price was USD 1800-1900 per Metric Ton. Since the goods were declared as Robusta coffee beans and found to be Coffee Husk, they were liable for confiscation under section 111(f)(l)(m) and (o) of the Customs Act, 1962 and therefore, the benefit of Notification No.52/2003 was denied. The goods were also reclassified and the goods were confiscated allowing them to be redeemed on payment of redemption fine of Rs.1,00,000/- along with penalty under Section 114A. The appellant is in appeal agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export requirement and in the present situation, even if the goods are considered as coffee husk/bits it is legally permitted to import subject to fulfilment of Condition 2A and the General Exemption No.69 of Notification No. 52/2003. 3. The learned Authorised Representative for the Revenue reiterated the findings of the lower authorities and requested that the matter may be remanded to draw samples and to justify the claim of the appellant that husk with infected coffee beans is also a raw material for manufacture of coffee that is being exported as is done in the case of the same appellant for the earlier period. 4. Heard both sides. The appellant is a 100% EOU and regular importer of coffee beans which are required for the production a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under Rule 5(1) a of Customs Import of Goods at (concessional rate of duty) Rules 2017. The procurement certificate obtained under these Rules was for 'Indonesia Robusta coffee beans' and therefore, it is essential to import only Robusta coffee beans for manufacture and export of instant coffee in order to avail the benefit of Notification No.52/2003. In the present case, since the goods on examination are found to be coffee husk/bits, the question of extending the benefit of Notification No.52/2003 does not arise. The appellant has not disputed the examination report but however claims that coffee husk with the beans is same as coffee beans and therefore, the benefit of the Notification cannot be denied when all the documents clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has rejected the amended letter issued by the Development Commissioner on the ground that the letter was dated 23.12.2022 while the goods were ordered on 17.11.2022 and shipped on 19.11.2022 while the amendment was issued only on 23.12.2022 much after the goods were imported. 7. This Tribunal in a similar set of facts has held that it is for the concerned authority under Special Economic Zone to consider the request of the EOU to import raw materials suitable for manufacture of export products and to ensure fulfilment of export obligations as per the norms issued from time to time and accordingly, remanded the matter to allow the appellant to produce amended procurement certificate from the concerned authorities under Rule 5(1)(a) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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