TMI Blog2008 (7) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... three Bills of Entry which are the bone of contentions in the present case are detailed below :- (i) Bill of Entry Sl. No. 2256 dated 30th April, 1998, per Vessel X-Press Singapore Voy-257, Rot. No. 258/98 dated 7th April, 1998, Line No. 97, Country of origin - India, Goods 135 cartons 2/64 NM Merino Wool 100% Raw White on paper cone, Assessable Value Rs. 36,63,829/- . (ii) Bill of Entry Sl. No. 2440 dated 29th May, 1998, per Vessel S.S. Acacia V. 818, Rot No. 370/98, Line No. 154, Country of Origin - India, Goods - 20 pallets Polyester 100% Semi Dull Ring Spun Yarn for weaving NE 24/2, Assessable value - Rs. 16,88,481.23 (iii) Bill of Entry Sl. No. 930 dated 12th August, 1998 per Vessel Breeze, Rot. No. 549/98, Line No. 26, country of origin - India, Goods 765 Ctns. of 100% polyester yarn, Assessable value liable to duty Rs. 27,37,954.76. FACTS : 3. The goods were initially exported by the respondent-assessee, which were rejected by the foreign buyer being defective and the assessee re-imported them back to India. 4. Assessee had initially claimed in the Bills of Entry the benefit of Notification No. 158/95-Cus and also executed bonds for re-export, as required under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y No. 2256 dated 30th April, 1998, the duty was confirmed in the sum of Rs. 4,99,188.79. The benefit was not extended to other two Bills of Entry as the goods in these cases were covered under Duty Entitlement Passbook Scheme (DEPB). Contention raised on behalf of the assessee that the benefits of the Notification No. 94/96-Cus. having been given to the assessee in regard to Bill of Entry No. 2256, could not be denied on Bills of Entry Nos. 930 and 2440, was rejected. 8. The assessee being aggrieved filed an appeal against the order of the Commissioner, which has been accepted by the Tribunal by its impugned order. The Revenue being aggrieved has filed the present appeal. 9. Counsel for the parties have been heard. 10. Section 20 of the Customs Act, 1962, which deals with re-importation of the goods, provides :- "20. Re-importation of goods. - If goods were imported into India after exportation therefrom, such goods shall be liable to duty and be subjected to all the conditions and restrictions, if any, to which goods of the like kind and value are liable or subject, on the importation thereof." 11. By Notification No. 158/95-Cus. dated 14th November, 1995, goods manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to import goods without payment of duty, it is not open to the assessee to contend that the conditions in the said notification need not be fulfilled, be it on the ground that the benefit under another notification is available to him or otherwise. 14. In any event, Notification No. 94/96-Cus. is, on its own terms, not applicable to the facts of the present case. The assessee has claimed the benefit under clause 1(e) of Notification No. 94/96-Cus. The description of the goods claimed in Serial No. 1(e) under Notification No. 94/96-Cus., which reads as under : Sl. No. Description of goods Amount of duty (1) (2) (3) (1) Goods exported - (a) xxx (b) xxx (c) xxx (d) xxx (e) under duty exemption scheme (DEEC) or export Promotion Capital Goods Scheme (EPCG) xxxxx xxxxx xxxxx xxxxx xxxxx Amount of excise duty leviable at the time and place of importation of goods and subject to the following conditions Applicable for such Goods (I) DEEC book has not been finally closed and export in question is delogged from DEEC book. (II) In case of EPCG sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticular export product. The Ministry of Commerce notifies DEPB credit rates for export of an item. The DEPB scrip is freely transferable and can be used to debit the payment of duty at the time of clearance of goods except capital goods and goods mentioned in negative list." 15. An attempt was made on behalf of the assessee to refer to Sl. No. 1(d) of the said notification which refers to goods exported under bond without payment of excise duty. It is only Sl. No. 1(e) which deals with benefit under the EXIM Policy but, at the same time, confines to DEEC and EPCG Scheme and not to the DEPB Scheme. Sl. Nos. 1(a), (b), (c) and (d), all deal with export of goods in the normal course, where duty becomes payable under the provisions of Central Excise Act, 1944 or the Customs Act, 1962, as the case may be, and to the Customs or Excise duties leviable on goods so exported. They do not deal with imports or exports under the EXIM Policy which fall in Sl. No. 1(e). 16. Rule 13 of the Central Excise Rules, 1944, which was in force at the time of initial export of goods in question (February 1998), provides as under : "RULE 13. - Export in bond of goods on which duty has not been paid. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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