AVT McCormick Ingredients Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
CESTAT Bangalore held that benefit of notification 52/2003-Cus. dated 31.03.2003 admissible on reimport, re-processing and re-export of ‘Coarse Ground Chilli’ which has been rejected by the foreign buyer.
Facts- The appellant had filed a Bill of Entry dated 21.11.2023 for reimport of 6000 kg. ‘Coarse Ground Chilli’ which was originally exported against Shipping Bill dated 31.10.2022. The initial export consignment was of 25,000 Kg. against the said Shipping Bill which owing variation in granulation (particle size), the foreign buyer rejected the quantity of 6000 Kgs.
As per the appellant, the re-imported goods will be reprocessed and will be re-exported in accordance with Notification No. 52/2003-Cus. dated 31.03.2003. Assistant Commissioner, however, rejected the benefit of the Notification No.52/2003-Cus. dated 31.03.2003. Commissioner (Appeals) upheld the order of the adjudicating authority. Being aggrieved, the present appeal is filed.
Conclusion- Sr. No.15 of the Annexure-I to Notification No. 52/2003- Cuss. dated 31.03.2003, on the other hand, allows re-import of goods within one year from the date of exportation, in the event, foreign buyer fails to take delivery and the explanation appended thereto, includes rejection of the goods by the foreign buyer. In the event of rejection of goods or failure to take delivery of the goods exported, the same could be re-imported without any condition of re-export of the same like the Sr. No.14.
