Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of Customs, Mumbai vs Maharashtra Marble Co. Ltd. on 2 January, 2002
Equivalent citations: 2002(142)ELT691(TRI-MUMBAI)
ORDER Jyoti Balasundaram, Member (J)
1. The Respondents herein filed Bills of entry for duty free clearance of Marble slabs in terms of Notification No. 203/92 and 204/92, dated 19-5-1992 and submitted advance licence and DEEC Books as per the requirement of the above notifications. Duty free entitlement in case of import of marble was subject to the provisions of Exim Policy 1992-97 and Hand Book of Procedures 1992-97 read with Notification Nos. 203/92 and 204/92 which provide inter alia that duty free import of raw materials, intermediates, components, accessories, consumables, parts etc. required for direct use in the product to be exported may be permitted by the competent authority under the category of advance licence. The duty free clearance of the items imported was allowed after debiting the advance licence and DEEC Books. Subsequently, the importers were asked to submit documentary evidence to establish nexus between the product exported prior to the present imports, and the marble slabs in question. In the absence of any response from the importers, the Asstt. Commissioner confirmed the duty demand of Rs. 19,88,748/- under Section 28 read with Section 143A of the Customs Act, 1962 on the ground that conditions laid down in the notifications and the Exim Policy were not proved to have been satisfied by the importers. The lower Appellate Authority, before whom the importers filed an appeal, set aside the confirmation of demand, holding that the burden cast upon the Revenue to show that there was no nexus between the marble slabs originally exported and the slabs imported by the respondents was not discharged; hence this appeal by the Revenue.
2. We have heard Shri Jain, the Departmental Representative and perused the records. There is no material in the show cause notice to substantiate the allegation that the marble which was originally polished and exported was not of foreign origin. The goods had been cleared duty free which would have been done only after the Customs Authorities satisfied themselves that the conditions of the notifications were fulfilled by the importers herein. Further, the importers being transferee of the licence are not required to establish nexus between the exported product and the goods imported subsequent to export. This has been laid down by the Tribunal in the case of Purulax Electric Pvt. Ltd. v. CC, Mumbai [2001 (138) E.L.T. 786 (Tribunal) = 2001 (46) RLT 97 (Tri.)].
3. In the result, we hold that there is no legal infirmity in the order and accordingly, uphold the same and reject the appeal.