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RITU BAHRI, MANISHA BATRA
Commissioner of Customs, Ludhiana – Appellant
Versus
Jindal Drugs Ltd. – Respondent
JUDGMENT
Ritu Bahri, J.
The instant appeal, under section 130 of the CUSTOMS ACT , 1962, has been filed against the final order dated 16.03.2018 (Annexure A-3) passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh (for short 'The Tribunal) in Appeal No.C/55802 of 2014, whereby appeal filed by the present respondent-assessee (M/s Jindal Drugs Ltd.) against the order demanding customs duty and imposing penalty and redemption of fine, has been allowed.
2. Brief facts of the case are that the respondent-company is engaged in manufacturing of excisable goods i.e. Coco Butter and its factory is situated in the State of Jammu & Kashmir. The Joint Director, DGFT had issued advance authorization dated 24.01.2007 for duty free clearance of Cocoa Paste. Total one lakh MTs of Cocoa Butter was required to be exported. Against the said advance authorization, the respondent imported 100 MT of Cocoa Paste vide two bills of entry duty free in terms of notification dated 10.09.2004. Due to an accident beyond the control of appellant, 50 MT Cocoa Paste imported against one bill of entry dated 26.04.2007 was lost due to melting in transit, as a result of which, some leaked cartons
The authority of the DGFT in determining fulfillment of export obligations prevails over Customs demands, which cannot contradict DGFT’s issued certificates.
Goods damaged in transit for export are deemed destroyed before removal, qualifying for duty remission under Rule 21 of Central Excise Rules.
Failure to adhere to KYC norms by a Customs House agent justifies the imposition of penalties under the Customs Act for complicity in illegal activities.
Appellants not liable for customs duty due to payment made through CHA, fraud responsibility lies with CHA.
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