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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.JAYACHANDRAN, R.SAKTHIVEL
Commissioner of Customs (Port-Export) – Appellant
Versus
APP Enterprises – Respondent
| Table of Content |
|---|
| 1. duty-free job work imports require export obligation. (Para 1 , 2) |
| 2. suspected diversion triggers investigation, duty recovery. (Para 3 , 4 , 5 , 6) |
| 3. cestat quashes oio for insufficient non-compliance proof. (Para 7 , 8 , 9 , 10) |
| 4. revenue appeals cestat on onus of proof. (Para 11 , 12) |
| 5. wrong scheme code evidences willful suppression. (Para 13 , 14 , 15 , 16) |
| 6. importer claims compliance, inadvertent code error. (Para 17) |
| 7. tribunal order perverse; restore oio findings. (Para 18 , 19 , 20 , 21 , 22 , 23) |
| 8. revenue appeals allowed, oio upheld. (Para 24) |
JUDGMENT :
Dr.G.JAYACHANDRAN, J.
1.M/s APP Enterprises, having its registered office at Delhi is a partnership firm run by Mr.Vinod Agarwal and Mr. Dwarka Parsad Parekh as its partners. At its factory in Haryana for conversion of ‘Areca nuts/Betel nuts’ into ‘Betel nut Tannin’ as a job work imported huge quantity of areca nuts/betel nuts from their foreign supplier M/s P.T. Ganpathi Trading Indonesia. It declared that on conversion into ‘Betel Nuts Tannin’, same will be exported to the supplier at Indonesia and availed the duty free concession under the notification No: 32/97 dated 01/04/1997.
2. As per the Customs
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