w w w . L a w y e r S e r v i c e s . i n

National Engineering Industries Ltd V/S Commissioner of Customs-Kandla

Company & Directors' Information:- NATIONAL ENGINEERING INDUSTRIES LIMITED [Active] CIN = U29130WB1946PLC013643

Company & Directors' Information:- D P ENGINEERING INDUSTRIES LIMITED [Active] CIN = U27310DL2008PLC176856

Company & Directors' Information:- A K ENGINEERING INDUSTRIES (INDIA) PRIVATE LIMITED [Active] CIN = U25206DL1997PTC085204

Company & Directors' Information:- G L ENGINEERING INDUSTRIES PRIVATE LIMITED [Active] CIN = U28920MH1981PTC023662

Company & Directors' Information:- B V M ENGINEERING INDUSTRIES LIMITED [Active] CIN = U28111DL1972PLC005983

Company & Directors' Information:- R R R ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC055069

Company & Directors' Information:- A. V. ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U99999DL1974PTC007360

Company & Directors' Information:- G D R ENGINEERING INDUSTRIES PVT LTD [Strike Off] CIN = U27109UP1971PTC003388

Company & Directors' Information:- L S ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74899DL1977PTC008484

Company & Directors' Information:- I B I ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U45202PB1974PTC003422

Company & Directors' Information:- A H B ENGINEERING INDUSTRIES PVT LTD [Strike Off] CIN = U35999WB1988PTC044786

Company & Directors' Information:- O K ENGINEERING INDUSTRIES PRIVATE LTD [Active] CIN = U74899DL1987PTC027660

Company & Directors' Information:- R P ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U99999DL1973PTC006781

Company & Directors' Information:- NATIONAL INDIA ENGINEERING PVT LTD [Strike Off] CIN = U27100MH1946PTC004895

Company & Directors' Information:- S V ENGINEERING INDUSTRIES PVT LTD [Under Liquidation] CIN = U74210TG1981PTC003174

Company & Directors' Information:- NATIONAL INDUSTRIES PVT LTD [Strike Off] CIN = U51109WB1938PTC009457

Company & Directors' Information:- THE NATIONAL ENGINEERING COMPANY (INDIA) LIMITED [Dissolved] CIN = U99999MH1935PTC002259

Company & Directors' Information:- NATIONAL INDUSTRIES LIMITED [Dissolved] CIN = U99999MH1943PLC007506

Company & Directors' Information:- NATIONAL INDUSTRIES LTD. [Dissolved] CIN = U99999MH1949PLC007203

    Appeal No. C/285/2008 (Arising out of OIA-108-2008-KDL-CUS-COMMR-A-AHD dt. 28/03/2008 passed by the Commissioner of CUSTOMS (Appeals)-KANDLA) and Order No. A/10996/2017

    Decided On, 19 May 2017

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

    By, MEMBER

    For Petitioner: Nitina Nagori, Authorised Representative

Judgment Text

1. M/s. National Engg. Industries is in appeal against OIA-108-2008-KDL-CUS-COMMR-A-AHD dt. 28.3.2008 whereunder order for assessment of 1425 pcs. of imported Bearings on merit without the benefit of Notification 94/96-CUS dt. 16.2.1996 has been sustained.

2. The brief facts are that:

i) The appellant filed a Bill of Entry for re-import of Tapered Roller Bearings which were exported to USA claiming benefit of Notification No. 94/96-CUS dt. 16.12.1996.

ii) On examination, out of total 9928 bearings, 1425 bearings were not found to be tallied with the earlier exported goods; therefore, the Dept. denied the benefit of said Notification No. 94/96-CUS (supra).

3. With above background of the facts, the Ld. AR for the Respondent viz., Revenue, Ms. Nitina Nagori has been heard. None present for the appellant. However, the appeal being more than nine year old cannot be kept pending for long. Therefore, it is being decided by this order.

4. We have carefully gone through the facts of the case and the submissions of the appellant available on record as well as of the Revenue.

5. The Conditions of the Notification No. 94/96-CUS (supra) is that the Asstt. Commissioner of Customs is to be satisfied that the goods are the same which were exported. In this regard, OIO dt. 28.8.2007 observes that:

Therefore going by the evidences produced, the identity of the imported goods in respect of these 1425 bearings is not conclusively established. Under the circumstances, these 1425 pieces are not eligible for the re-import benefit under Notification No. 94/95-CUS and required to be assessed on merits as import under normal applicable rate of duty at declared value.
5.1 Further, in this regard the impugned Order in Appeal observes as under:

I find that the issue to be decided is., if the bearings imported by the appellants are the same bearings which they had manufactured and exported. In support of their claim they have produced a certificate from themselves attested as true from the Superintendent of Central Excise that the appellants manufactured and exported bearings of the same descriptions. The bearings have a marking USA affixed on it. The export documents do not show the marking. The certificate of the chartered engineer also indicates that product of said description are manufactured by them as per their contract with Brenco (USA). The license is to NEI for exclusive right to manufacture in India. For purpose of sale it is restricted to all countries other than USA, Canada and Mexico. This implies that other manufacturers also must be having license or right to manufacture the goods of said description and marking. Thus it cannot be conclusively said that the goods were indeed manufactured by the appellants. There are no serial number to prove it.

[Emphasis supplied]

6. Considering above

Please Login To View The Full Judgment!

observations of both the Revenue Authorities, it is clear that the condition of Notification (supra) has not been fulfilled. Consequently, there is no merit in the appeal and the impugned order is sustained alongwith the reasons given therein. 7. In the result, the appeal is dismissed as without merits.