Case Law Details
Balaji Ceramic Products Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that as identity and genuine export of CPC (Calcined Petroleum Coke) is duly established, re-import of the rejected goods are to be treated as freely importable under Foreign Trade Policy.
Facts- The issue involved in this appeal is whether the re-imported petroleum coke have been rightly confiscated alongwith imposition of penalty under Section 112(b) of the Customs Act.
The Appellant filed a Bill of Entry for clearance of purportedly re-imported goods (Calcined Petroleum Coke) which were claimed to have been exported on the grounds of rejection of the goods by the Buyer, and were accompanied with re-export invoice issued by M/s NAJD Steel.
The SCN was adjudicated on contest and the goods were absolutely confiscated being 19,506.20 kg of CPC valued at Rs. 6,06,156.22/- crores. Further penalty of Rs. 6 ,06,156/- was imposed u/s. 112(b) of the Act. Being aggrieved the appellant preferred appeal before the Commissioner (Appeals) who was pleased to reject the appeal. Being aggrieved, the appellant exporter (re-importer) have filed present the appeal before the Tribunal.
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