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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> Customs, Excise and Service Tax Appellate Tribunal Assessee cannot be denied the benefit of alternate notification, when it is eligible at the time of import of the goods MANU/CC/0113/2024 - (08 Apr 2024) </td> </tr> <tr> <td align="left" valign="top">Farida Shoes Pvt Ltd vs. Commissioner of Customs</td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE">In the facts of present case, the Appellant exported leather shoes under claim of drawback. These goods were returned by the foreign buyer for the purpose of repair of the shoes. The Appellant cleared these items under 4 Bills of Entry availing the benefit of Notification No.158/95 dated 14th November, 1995 on executing Bond and Bank Guarantee. They requested vide letter to consider their eligibility of Customs Notification No.94/96 as amended as they could not re-export the goods although availed the benefit of Notification No.158/95 dated 14th November, 1995 at the time of import. 
 The adjudicating authority rejected the request holding that the Appellant, by not complying with the condition of re-exporting the goods within the stipulated period, had failed to comply with the condition of notification and therefore not eligible for the benefit of Notification No.158/95. The request for benefit of Notification No.94/96 was not considered at all. Against this, the Appellant filed appeal before the Commissioner (Appeals) who upheld the order passed by the adjudicating authority. The issue that arises for consideration is whether the Appellant is eligible for the benefit of Notification No.94/96 although they have not claimed the said benefit at the time of import of goods. 
The appellant had intended to re-export the goods after repair of the shoes. However, they could not fulfil this requirement and thereafter sold the goods locally. They then requested the department to extend to them the benefit of Notification No.94/96. The department has not considered the same observing that the appellant has availed drawback and Customs Appeal No. 42615 of 2014 claimed benefit of Notification No.158/95 at the time of import of the goods. On similar set of facts, the Tribunal in the case of Olam Agro India Ltd. Vs. CC had considered the very same issue and held tha,t the appellant would be eligible for alternate beneficial notification. The decision of the Hon'ble Supreme Court in the case of Share Medical Care vs. UOI held that,assessee cannot be denied the benefit of alternate notification, when it is eligible at the time of import of the goods. 
In view of cited decisions, the appellant is eligible for the benefit of Notification No.94/96. However, it is made clear that the appellant has to pay back the drawback claimed by them along with interest. The impugned order is set aside. Appeal allowed.</td> </tr> <tr> <td align="left" valign="top" ></td> </tr> <tr> <td align="left" valign="top" >Tags : Benefit, Notification, Eligibility</td> </tr> <tr> <td align="left" valign="top">&nbsp;</td> </tr> <tr>  <td align="left" valign="top">Source : newsroom.manupatra.com</td> </tr> <tr> <td align="left" valign="top">&nbsp;</td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top">&nbsp;</td> </tr> </table> </div> </body> </html>