The Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) directed re-adjudication as the Live Consignment was pending without Justiciable Reason.
M/s. IB Turbo Pvt. Ltd, the Appellant had exported certain capital goods (steam turbine with accessory –H. S. code84068200) to Nepal under duty-free import from Raxaual LCS. Subsequently, re-imported the same vide Bill of Entry No. 308373 for repairs & re-export. The said goods were cleared under bond & bank guarantee. When the goods were repaired and ready for reexport the appellant sought an extension of time for the re-export of capital goods in terms of Notification No. 158/95 (Custom NT) as amended by Notification No. 60/2018-Cus dated 11.09.2018.
The request for extension of timelines for re-export, made by the appellant-assesse was rejected and communicated vide letter dated 24.01.2022 by the Assistant Commissioner (Tech) Customs (P) Hqrs Patna. The Commissioner (Appeals) vide the impugned Order disposed of the assessee’s appeals without going into the merits of the case.
A two-member bench comprising Mr. P. K. Choudhary, Member (Judicial) and. Mr. Rajeev Tandon, Member (Technical) observed that the live consignment is pending with the Department and there are no justifiable reasons recorded on merits in the matter. Further noted that besides incurring detention and other charges, any delay in the matter is only adding to the loss of prestige and credibility before the foreign buyer.
As there is no appropriate order passed by the Department on merits, the CESTAT remanded the aforesaid matter to the Jurisdictional Commissioner of Customs concerned with a direction that the case of the appellant assessee exporter be disposed of within 10 days from the date of receipt of the Order.
The appeal was allowed by way of remand for a fresh decision in the matter.
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