2023-VIL-1158-CESTAT-DEL-CU
  1. Home
  2. 2023-VIL-1158-CESTAT-DEL-CU

CUSTOMS CESTAT Cases

Customs - Re-import of goods exported for participation in exhibition or on a consignment basis - applicability of condition of Notification No.45/2017-Cus dated 30.6.2017 - whether the re-import of goods as such, exported earlier for participation in exhibition or on a consignment basis shall be covered under entry 1(d) or under entry 5 of sl.No.5 Notification No.45/2017-Cus dated 30.6.2017 – HELD - Perusal of Notification No.45/2017-Cus read with circular No.108/27/2019-GST dated 18.7.2019 read with circular No.21/2019-Customs dated 24.7.2019 makes it clear that where the goods exported either under the Scheme of refund of integrated tax paid on export of goods or under bond without payment of integrated tax, on being re-imported, that too within six months of export, the same shall not amount to supply of goods - As per Section 5(1) of the IGST Act levy of the integrated tax is on inter-state “supply' of goods or services or both. Thus, for levy of integrated tax there must be “supply' of goods or services or both - In the present case, the goods are sent either for exhibition or on consignment basis - at the time of re-import there is no “supply' of goods as per Section 7 (1) (a) of the CGST Act - since exporting of goods on consignment basis is not “supply' in terms of section 7 of the CGST Act, the re-import of the same would not attract any integrated tax - Since the goods exported are already held to not to be “Goods Supplied' but for exhibition, the goods exported on LUT bond gets apparently out of the scope of entry 1(d) of the notification dated 30.6.2017. Thus, demand has wrongly been confirmed with respect to these bills of entry – As for demand in respect of which the export was made under LUT and reimport could not be effected within six months of the export, the benefit of the notification has rightly been denied with respect to one Bill of Entry. The demand w.r.t. said Bill of Entry is therefore upheld - Though one Bill of Entry is held as not eligible for exemption from full customs duty but for want of evidence of alleged intent to evade, no reason for imposition of penalty upon the appellant. Hence, the order imposing penalty upon the appellant is set aside - appeal stands partly allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GSTAT Rules & Industry Preparedness
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?