Case Law Details
Heeralal Chhaganlal Tank Vs Commissioner Of Customs (CESTAT Delhi)
CESTAT Delhi held that the goods exported under LUT are admittedly imported within six months of the export then there is no liability to pay tax on re-import. Thus, reimporting of goods earlier exported for exhibition is eligible for exemption from Customs Duty including IGST under clause (5) of Notification No. 45/2017-Cus. dated 30.06.2017.
Facts- The importer- appellant had filed 10 Bills of Entry for re-import of goods exported earlier for participation in exhibition or on a consignment basis. While re-importing of these goods, the appellant-importer was exempted from Customs Duty under clause (5) of the Notification No. 45/2017-Cus. dated 30.06.2017.
The department formed opinion that at the time of re-import thereof, the importer was eligible for exemption under Sr.No.1 (c) or 1 (d) as the case may be, of the Table in Notification No. 45/2017-Cus. dated 30.06.2017 which exempts imported goods from so much duty of customs leviable thereupon which in excess of amount indicated in the corresponding entry in column (3) of the said table in the said notification. Since the appellant had claimed exemption under Sr.No.5 from whole of customs duty as also IGST, the department opined gross mis-declaration of exported goods.
Resultantly, the appellant was denied entitlement to exemption under Sr.5 of Notification No. 45/2017-Cus. dated 30.06.2017. Since appellant had not paid customs duty, amounting to Rs.1,20,17,423/- was proposed to be recovered from the appellant along with penalty and the goods imported by the said bill of entry were proposed to be confiscated. The said proposal has been confirmed vide Order-in-Original except proposal confiscating the goods under Bill of Entry was not accepted. Being aggrieved, the appellant is before this Tribunal.
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