COMMISSIONER OF CUSTOMS, CALCUTTA versus INDIAN RAYON & INDUSTRIES LTD.

COMMISSIONER OF CUSTOMS, CALCUTTA versus INDIAN RAYON & INDUSTRIES LTD.

Notification No. 94/96-Cus. is not applicable to goods re-imported under DEPB Scheme; benefit is confined to DEEC and EPCG Schemes. Assessee, having availed benefit of Notification No. 158/95-Cus. for DEPB goods, must comply with its conditions and cannot seek benefit under another notification subsequently.

Parties
Appellant: Commissioner of Customs, Calcutta; Respondent: Indian Rayon & Industries Ltd.
Jurisdiction
India
Judgment Date
16 July 2008
Procedural Posture
Civil Appeal / Supreme Court Appeal From Final Order of Customs, Excise & Gold (control) Appellate Tribunal
Outcome
Appeal allowed; order of Tribunal set aside; order of Commissioner of Customs restored.
Legal Topics
Exemption Notification Applicability, Re Importation of Goods, DEEC Scheme Vs. DEPB Scheme, Bonds Under Customs Act
Customs Law Exemption Notification Applicability Re Importation of Goods DEEC Scheme Vs. DEPB Scheme Bonds Under Customs Act

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Parties

Commissioner of Customs, Calcutta

Appellant

Indian Rayon & Industries Ltd.

Respondent

Procedural Posture

Civil Appeal / Supreme Court Appeal From Final Order of Customs, Excise & Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether benefit of Exemption Notification No. 158/95-Cus. or No. 94/96-Cus. applies to re-imported goods under DEPB Scheme
  2. 2 Whether assessee can switch to another notification after opting for one and executing bonds

Ratio Decidendi

Notification No. 94/96-Cus. is not applicable to goods re-imported under DEPB Scheme; benefit is confined to DEEC and EPCG Schemes. Assessee, having availed benefit of Notification No. 158/95-Cus. for DEPB goods, must comply with its conditions and cannot seek benefit under another notification subsequently.

Court Disposition

Appeal allowed; order of Tribunal set aside; order of Commissioner of Customs restored.

Orders

  • Two consignments under Bills of Entry Nos. 930 dated 12th August, 1998 and 2440 dated 29th May, 1998 under DEPB Scheme do not get the benefit of Notification No. 94/96-Cus.
  • Order of the Tribunal is set aside.