2026-VIL-1181-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Conditional exemption under Notification No. 104/94-Cus. – Non-submission of proof of re-export – Violation not established without container-wise verification - Appellant, a Steamer Agent/Main Line Operator, imported durable containers availing exemption under Notification No. 104/94-Cus. upon execution of a continuity bond. The Respondent issue Notice proposing recovery of duty, confiscation and penalties on the allegation that proof of re-export had not been furnished in respect of certain containers - HELD - Being a conditional exemption, the burden lies upon the Department to establish breach of the Notification conditions before denying the benefit. The record reveals that the alleged violated containers were originally 6163, which were reduced to 4020 in first adjudication, and further to 3886 in de novo proceedings due to duplicate entries and discrepancies. The reconciliation statement categorizes the disputed containers showing that verifiable export data is available for a substantial majority, certain containers were exported through ports other than Chennai with alternative export evidence such as Shipping Bills and LEO records available, and some containers do not belong to the appellant - The lower authorities merely relied upon aggregate figures without undertaking a comprehensive container-wise analysis showing date of import, expiry of permissible period, alleged default and corresponding duty liability for each container - The repeated revisions in disputed quantity, existence of duplicate entries and unresolved reconciliation issues indicate that the factual foundation remains incomplete and the controversy is essentially one of proper verification and comprehensive reconciliation rather than established non-re-export - In the absence of comprehensive container-wise verification of evidence produced by the appellant, the allegation of violation cannot be said to have been conclusively established – The impugned order is set aside and the matter is remanded to the adjudicating authority to examine vessel-wise export records, terminal-generated container lists, Shipping Bills, EGM particulars, LEO details, ICEGATE data and all other documentary evidence produced by the appellant - All issues including limitation, confiscation, redemption fine and penalty are kept open for consideration by the adjudicating authority – The appeal is allowed by remand
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