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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
DR. JUSTICE PUSHPENDRA SINGH BHATI, MR. JUSTICE MUNNURI LAXMAN, JJ
Mukesh Modi, Son Of Shri H.s. Modi – Appellant
Versus
The Commissioner, Central Excise Commissionerate, Jaipur-ii, – Respondent
Judgment :
Pushpendra Singh Bhati, J
1. These Customs Appeals under Section 130 of the Customs Act, 1962 (hereinafter referred to as ‘Act of 1962’) have been preferred, claiming the following reliefs:
Appeal No. 126/2009
“It is, therefore, most respectfully prayed that this appeal may kindly be accepted, the impugned judgment of Customs, Excise and Service Tax Appellate Tribunal, New Delhi dated 17.02.2009 passed in Appeal No.C/473/2006 in so far as it upholds part of the order of the Commissioner, Central Excise Commissionerate, Jaipur-II dated 17.04.2006 may kindly be set aside, the appeal filed by the appellant before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi may kindly be ordered to be allowed in toto and the order passed by the Commissioner, Central Excise Commissionerate, Jaipur-II dated 17.04.2006 may kindly be set aside.
In the alternative, the respondent be directed to grant set off to the company in respect of the duties paid by it while effecting DTA sales for computing the duties under the impugned order dated 17.04.2006.
Any other appropriate order or direction, which this Hon’ble Court considers just and proper in the facts and circumstances of this
Customs duty exemptions for Export Oriented Units require compliance with export obligations and the definition of 'similar' goods must reflect substantive characteristics, not merely functional simi....
The court ruled that goods sold in Domestic Tariff Area by an EOU must be similar to those exported; serpentine and white marble are not similar, thus exemption from customs duty was denied.
The authority of the DGFT in determining fulfillment of export obligations prevails over Customs demands, which cannot contradict DGFT’s issued certificates.
Penalties under the Customs Act cannot be imposed without clear evidential support for wrongdoing, emphasizing procedural correctness and natural justice.
The customs authorities cannot deny exemption under one notification based on conditions pertaining to another, particularly when the Import License remains valid without challenge.
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