TTTTTY

GOVERNMENT OF INDIA

MINISTRV or rINANCE, DEPARTMENT OF PEVENU

oFFICE OF THE DEPUTV ASSISTANT COMMISSIONER OF CUsTOMS

INLAND cONTAINER DEPOT, B7 & B$ SPCOT INDuSTRIAL DARK

EtNRUNGATTUKOTTAI 602 117
tIE-mell-curtomiedinilpa@gmalil.com

7TR) Dhone: 044-4717 3717

DATE o s s m
S . M i s c 26/2020 -3Te7h
F No.: Mist. 26/2020 ICD

e o a
DIN No. P2\0SA3Mx O00o 888F

Passed by: Shri. Ranjit Santakumar I.R.S.,

Assistant Commissioner of Customs
ICD- Irungattukottai

H 3TTRIR/ORDER-IN - ORIGINALNo. 28 /2021 Dated205.2021

t

of the person (s) to whom 5

Sse
his copy Is granted free of charge for the private use

Ha. zH TCer 9 f 60 ft HT. AAT 1962

SF 3TR f Afdta. d-600001
& z7t
(3Ta). AT HA, 5°
TRT
28(1) Ada HTra HAT

Custom
lies with the Commissioner ot Customs (Appeals).
An oppeal against this order
within s0
Chennai-600 under Section 128 (1) of the Customs Act 1962
001,
HOUSE, 5h Floor.

order. Ihe appeol should be in duplicate and should

be
days of communication of this
iled in form CA1 appended to the Customs (Appeais) Rules. 1982. An appeal against this

sroll be before the Iibunal on payment of 7.5*% ot the duty demanded where the
order

duty & penally are in dispule, or penaily. where penaity alone is in dispute. The
duty or

oppeol should bear a Court Fee Stamp of Rs.2.0 only and should be accompanied by this
decison or copy ihereol If a copy of this decision IS enclosed. if shOuld bear a Court Fee

Stamp of P:.2 00 only prescibed under schedule ||) item 6 of the Court Fee Act of 1970.

Sub: CIaim of Duty Drowback under section 74 ot the Customs Act. 1962 filed by
M/s. Renoult Nissan Automotive India Pvi1 LId, Kancheepuram District - Shipping Bill
No.000024 doted 12.12.2019 - Isue of Order In Original - Reg.

Page 1 of 6
 ********
Plot
No.I SIPCOT
O 3 0 8 0 1 8 3 1 1). (herein afte
602105,
(IEC:
Lfd Custorns
-
Pvt 1amiingdu
Of the
SeC. 4
India
O (Drawbac
A u t o m o t i v e
Kancheepuram,
Goods
ne
prOvIsIOns
"PAN
ASSY
Nissan Post, I m p o r f e d
Renault Mattur
under
of of
Claim R e - e x p o r t

re-export
w e r e
M/s. the
O r a g a d a m , D r a w b a c k
with for bills of e n t r y
Park, filed read Rules) 21
the Act)
as vide
industrial " C l a i m a n t " )
fo
as to as referred i m p o r t e d
referred
to referred after goods
(herein the
(hereinafter
1995 of
1962 Rules,
Some
Act No.1.
Duties
Customs
in t h e
Table
IX
of defailed
d e f e c i s .
TABLE VIII IGST Pro-
OIL" a s due
fo
quality
VI VI Duty Pro-
p o r t i o n a t e
Total Duty
Drawback
V
r e - e x p o r t e d
claimed
portion to
R e -
t o Re-
atet o Re 98%Rs.
Export Export Qty
Qty F
Export
Qty Im Exported
Quantity P E L L
Quantity
ported PCs
(1GST@28
SB No. &
LEO Description
PCS BC
%) R5. 88961
Date %+SWS) 90777 67174
& Date Date 60284 68545
BE No, 30493 13438
s No. 53 45520
360 23025 13712
40 9106 8407
60 4606 8579 10076
2180891/25.02.19 2882
5697 10282
2180894/25.02.19| 6828 127751
90 3454 130358
2228896/28.20.19
90 43789
86569 140774 137959
360
93486| 40289
2303447/06.03.19 47288 41111
2303761/06.03.19
360 13810
27301 50663 49650
304827/06.03.19
360
24
17018
33645 32176 31532
2304408/0603.19 21368
102833
11110EDO0 270 10808 104932
2305199/0603.19 69684 6572
PAN
420 35248 6706
2427628/15.03.19
360 4453 47637
2426880/15.03.19
2426625/15.03.190000241 18.12.19 ASSY OIL 2253 32281 48609
(Actual
330 16328 6689 6555
2426625/15.05112.12.19 29 4442
3249605/15.05.19 User) 360 2247 16789 16453
330 5640 L 11149 194209
3249874/15.05.19
480 131604| 198172 218200
66568
3249783/15.05.19
450 147861 222653
3249879/15.05.19
35
74792 41945 41106
3249529/15.05.19 300 14090 27855 253351
210 171681 258521
3249744/15.05.19 86840| 52771
3426240/28.05.19 270 154 35760 53848
18088 2/4020
3425964/28.05.19 240 185691 279618
166 93927
3523671/06.14.19 360
1080 613193
1212263
1825456 1788947
3522828/06.04.19
6420
Total tabulated below:
column ll of Table
-
I are
details for the bills
of entry cited in
The duty payment
TABLE- VII
VI
V
mport Involce No.
Involce Date
Challan No.Challan Date Amount
SNo BE No. &Date 4586767 V6694 30.01.19
2026067898 25.02.19
2180891/25.02.19
4296766 V6695 30.01.19
2026067901 25.02.19
2180894/25.02.19
V6767 02.06.19
2228896/28.0219 2026113257 28.02.19 2798707
2026179711 07.03.19 2502305 V6778 0207.19
2303447/06.03.19 V6796 02.08.19
2303761/06.03.19 2026180003 07.03.19 2793308
2304827/06.03.19 2026180959 07.03.19 2496457 V6819 02.11.19
2304408/06.03.19 2026180643 07.03.19 2223061 V6830 02.12.19
2305199/06.03.19 2026181305 07.03.19 3007050 V6844 13.02.19
9 2026294562 15.03.19 3049746 V6858 14.02.19
2427628/15.03.19
10 2426880/1503.19 2026293905 15.03.19 2270848 V6872 15.02.19
11 2426625/15.03 19 2026293705 15.03.19 2428144 V6923 20.02.19
12 3249605/15.05.19 2027037106 16.05.19 4060019 V7681 17.04.19
13 3249874/15.05.19 2027037231 16.05.19 4436619 V7699 18.04.19
14 3249783/15.05.19 2027041991 16.05.19 4922613 V7733
15 3249879/15.05.19 20.04.19
2027042012 16.05.1 3350404
16
V7751 22.04.19
3249529/15.05.19 2027037068 16.05.19 3400930 V7770
17
3249744/15.05.19 2027037177 23.04.19
16.05.19 5114301
18 V7782
3426240/28.05.19 2027196830 30.05.19
24.04.19
19 4998944 V7854
3425964/28.05.19 2027196506 30.05.19 5164481
07.05.19
3523671/06.14.19 202728 5900 V7870 08.05.19
21 06.06.19 4213133
3522828/06.04.19 2027284891 06.06.19
V7881
09.05.19
3762185 V7901
10.05.19
Page 2 of 6
 FIVE UR
n
supDpot of the claim the
claimont. has submitted the following documer
inplicate copy of Shipping Bill No. 000024 dated ,
6Section 74 Proforma duly signed by 12/2/20 l
Customs
CDuplicate copies of Bills of Entry No. stated in columnu of Table -
o
d Import invoice Nos:
Import Involce Involce
Import Involce Involce Date
No. Date No.
17.04.19
V6694 30.01.19 V7681
18.04.1
V6695 30.01.19 V7699 20.04.19
V6767 02.06.19 V7733 22.0419
V6778 020719 V7751
23.04.19
770
V6796 02.08.1 24.04.19
V7782
V6819 02.11.19 07.05.19
V6830 02.12.19 v7854
V7870 08.05.19
V6844 13.02.19 09.05.19
V7881
V6858 14.02.1 10.05.1
V6872 15.02.19 V7901
V6923 20.02.19 above
ssueu
l
No. cited in
column IV of Table
Challan
COpy of E-Payment
State Bank of India,
list,
Export invoice cum packing
Bills of Lading.
g)Export and Import with work
sheei,
issued by
Claimant along 10/12/2019
Il claim by dated
h Appendixapproval (Ref:
EDFW/171/TS/2019/1051)
EDF
Bank Ltd,
Standard Chartered Tax
Working Sheet (Attested). C o m m i s s i o n e r (ST)-|l
of Large
issued by Deputy 54,48,329/-
doted 09.12.2020 Credit for Rs
) A certificate
the reversal of
Input Tax
Chennai stating at the time
Payers Unit, No 1111OEDO00)
PAN ASSY-OIL (Part
the re-exported Bills inclusive of
availed against
re-exported vide
21 Shipping
the total quantity
of import against
Bil.
the preseni Shipping
FINDINGS
documents available on
and the
facts of the c a s e
h a v e carefully gone
through the as per Table-1
above. The
originally imported goods
I
3. the Claimant had customs duty as
record. find that,
I of applicable
consumption after payment
cleared for home 1080 Pcs of "PAN
goods w e r e the Claimant had re-exported
above. Subsequently,
detailed in Table-1 "PAN ASSY OIL" imported. They
indicated in Table-1,
from the 6420 Pcs of
ASSY OIL" as Basic Customs Duty, SWS and
drawback claim, for
the repayment of eligible
hod fied the
to Rs. (Rupees Seventeen Lakh elghty elght
17,88,9471
GST paid, total amounting which were
and Forty seven Only) for the said Imported goods
Thousand Nine Hundred
re-exported vide S/B
No. 0024 dt 12.12.2019.
I fnd from the provisions of the Act and Rules read with the relevant instructions set out in
thefollowing mandatory requirement have to be fulfilled by the
this regara. that
to be considered.
Claimant for the claim
Time limit for Filing of claim: As per Rule 5(1) of the Re-export of imported goods
Drawback of Customs Duties) Rule, 1995, a claim for drawback shall be filed in
the prescribed form within three months from the date on which an order
permitting clearance and loading of goods for exportation under the provisions of
Section 51 of Customs Act, 1962 is made by the proper officer. In the subject case,
a Let Export Order for Shipping Bl No. 00024 dated 12-12-2019 was granted on
19-12-2019 and the claim was filed on 24-01-2020 and received in this office on
Page 3 of 6
 months
from the ctote
three
fine af
stipMated e
oted
within he was made
the gopri.

which c l e g r a r n c e
i m p r t e d

2020 permitting
thn C i a m a n t

duties vide
o r d e r
'he a p p r o p r i g t e
Case,

the
instanf
pg
he
Bank of Indio
'gnd
two years years, 5tgte

ExPortation wilhin two l of

Table by Bilf No
n WIlhinc i e In
iesued
Column

Tobie shipoing
of vde
videBills of Entry ed

cited in
Column
V
imported
aoods
2019
which is
within

E-Payme hallons

and subsnguently
enly
re
r e xported
e x p o r t e d
the
sd

IfO
woos
given
on
19.12

i m p o r t a t i o n
as
envisaged

which the
2019 for on
O024 dated 12-12
poyment
of du'y Act
1962

from the date

of Customs

(b) of the
the
Two years
(al o
Sec1 74/11 (
74 1
Dovisions of orovisions
of Sec. Assistant

the of
a s per
s a t i s f a c t i o n

find thot to the

submitted

Oentillcation of goods: I also be

idenfified
OEe Cloimant
had
clgim gre to fhe o
Che goods under on C o r n m i s s i o n e

Cus toms. In this COne Assistant

o
ommissioner of wherein the f the
igertiy
proformo
e c74 Drawback establishment
he
the 19-12-2019.

- i r u n g a t t u k o f t a )
hod confirmed documents
on
aso
12-12-2019
the import dated
to
with respect
Bll No. 00024
OoOs Shipping
recorded in the
pO
Confirmed the identity of the goods Custons
Commissioner
ot
the A ssistant 5e oe
further notice that not togken
into
e oI The goods c o n f i r m e d that
the goods
were
report recoroe
Ungattukottai) has in the
examination
proforma a n d
bock in the Sec 74
portotion 12-12-2019.
in the ShippingBill No. 00024 dated
were
The Bills of Entry

earlier Retund claimed by the Claimant, records

wn

Caon of anyIrungattukottai. On verificoation of available

Teoin ICD earier tor i n e
Refund was sanctioned
CO-Irungattukottai, it is confirmed that no

above soid Bill of Entry

of
On verification
(BRC) by the Claimant:
vi. Verification of any Dues in Drawback it is
that confirmed no arears re

avaiiable records with ICD-Irungattukottai.

Cloimant.
pending against the above mentioned
The Assistan

vil. by the Claimant.

Verification of any Dues in EODC-EPCG vide letter dated 29-05-2020 has
Commissioner of Customs (EODC-EPCG-I)
Claimant.
confirmed that no a r e a r s are due from the

The ASSistant
vill. by the Claimant
Verification of any Dues in EODC-DEEC vide 29-05-2020 nas
letter dated
(EODC-EPCG-)
Commissioner of Customs
confirmed that no arrears are due from the Claimant

certificate dated 09.12.2020 has been issuec

Non-Avaiiment/Reversal of IGST: A
Commissioner (ST)-I| of Large Tax Payers Chennai stating that Unit.
by the Deputy of
the input Tax Credit for Rs
54,48.329/- availed against the lGST paid at the time
11110ED000) vide 5 S/8's
import of the re-exported PAN ASSY-OIL (Part No.
inclusive of the presenf S/B has beern reversed

Ihe ASsistant Commissioner of

Verificotion of any Dues in RRU by the Claimant:
Customs (RRU-1) vide letter dated 29-05 2020 contirmed that no dues/demanas ot

ecovery are pending ogainsi the above mentioned Claimant.

GR Waiver FDF approval (Ret tDFW/171/IS/2019/1051) vide letter dated

10/12/2019 wos gronted for tejected goods re exported vide Export invoice no.
RN/FE/194109 180 doled 03/12/2019
1ssued by Standard Chartered Bank Lta

ihrough he
1oct o ie put on record, The
COSe and îhe documents
Ingve gone
pald ot the ime ot import in respect of 1080 Nos. of
oroportionate duty (BCD+SW
vide ihe impugned Shipping Bil works out to be Rs. 6,13,193/-
PAN ASSY OIL exporled
hod imporled ihe "PAN ASSY OL VIde the Bills of Entry cited in
Ifind that ihe clairnani
exermpion under Nottn No. 24/2015 and paid the
Colunn ll of Table avoiling the duty
I
nlicatle BCD and WS through MES sCps. The claimant has paid a totai of Rs.

IGSI vide e-challons cifed in Column ll of Table

12.12,263/- towards
Page 4 of6
6. From the certificate issued by the
Chennai dated 09.12.2020. I find Deputy Commissioner (ST)-|I of
the IGST paid at the
time of
that the claimant had availed Large Tox Payers Unit,
importing PAN input tax credit towords
21 Bills Of entry.
However, the claimant has ASSY-OL (Part No. 1111OEDOO0) vide the cited
in
proportion to the total re-exported reversed ITC for an amount of Rs. 54,48,327/
quantity.
Ifind that the 1080 Pcs
of "PAN ASSY OIL"
were re-exported vide
dated 12-12-2019 well within a
period of two years from the date ofShipping
Bill no.
0
the Drawback claim importation,
filed by the claimant
merits consideration in accordance min Hence.
provisions of the Section 74(1) of the
Customs Act, 1962. The claimant is eligible for i
reversal of 98% of the MEIS
scrips debited at the time of import tne
quantity in view of Chapter 3.12 of FTP against the re-exporrea
2015-2020 which is reproduced below.
GOods imported which are found defective or
unfit for use, may be
DOR re-expored
guidelines. Where Duty Credit Scnip has been used for imports, Customs shGl
cerfificate
i350E
containing particulars of Scrip used, date of import of re-exported go0as nd
amount debited while
importing such goods. Based on this certificate, upon appication,
O fresh Scrip shall be issued by concerned RA to extent of 98% of debited drnour
with same Dort of registration and valid for a period equivalent to balance pen00 O
able on date of import of the defective/unfit goods."
is Rs. 93
ne proporfionate amount debited against MEIS scrips for the re-export
and theretore the claimant is eligible for reversal of 98% of MEIS scrips
paid towaras
the IGST amount pdio
BCD+SWS i.e. Rs. 6.00.921/-. The claimant is also eligible for 98% of OUT TO
and this works
of import towards the re-exported quantity
d n e Time
Rs. 11.88.009/-
India Private Limited
the Claimant i.e. M/s. Renault Nissan Automofive
8. ACcordingly, Lakh Eighty
Drawback amount of Rs.
11,88,019/- (Eleven
(IEC: 0308018311) is eligible for a Rs. 6,00,928/- MEIS scrips for n e
Thousand and Nineteen Only) and reversal of 1962
Eight of the Customs Act.
under the provisions of Sec.74(1)
goods which were re-exported Customs Duties) Rules,
1995.
Goods (Drawback of
reod with Re-export of Imported

Table:l

VI VIn
VI
V Drawback
Drawbac
Amount to amount to
Quantity Validity of bepaid in
Quantity Re bereversedMEIS Scrip cash (TGST
Description Imported Exported In the form nDays
BE No. & Date
PCs amount)@
No. PCs ofMEIS
Scrip (Rs.) 98%(Rs.)
29883 788 59078
360 44609
2180891/25.02.19 0 22564 788
360 8924
2180894/25.02.19 4514 785
2228896/28.02.19
60 779 5583
90 2824
4 2303447/06.03.19 5 3385 779 6692
90
2303761/06.03.19 84838
360 6 42913 779
2304827/06.03.19
360 B2 46342 779 91617
2304408/06.03.19
360 24 13534 779 26755
2305199/06.03.19
270 30 16678 770 32972
2427628/15.03.19 19 10592 770 20941
2426880/15.03.19 11110EDO00 PAN 420
10 360 62 34542 770 68290
2426625/15.03.19 ASSY-OIL (Actual
User) 330 2207 709 4364
3249605/15.05.19
360 29 L6002 709 31635
3249874/15.0519
330 2202 709 4353
3249783/1505.19 480 10 5527 709 10927
3249879/15.05.19 128972
450 118 65237 709
3249529/15.05.19 73296
300 133 709 144903
3249744/15.05.19
13808
18 3426240/28.05.19
210 696 27298
9 3425964/28.05.19
270 154 85103 696 168247
20 3523671/06 04.19 240 B2 17726 689 35044
21 3522828/06.04.19 360 166 92049 689 181977
Total 6420 1080 600928 1188019
Page 5 of6
 O2.07.2007
o orrericjert
dated
24/2007-Cus
9. No. tne dudit
tor refund of d
O 4.4 of the Board's Circular 19.12.2008. provide for i n t e r e s t of Rs. 5 lokh or more
Board's Circular No. 22/2008 dated and/or
refund of duty The
Deputy/Assistont
a
applications involving c o n c u r r e n c e .
5,Ol for pre-audit on 25.05.2021
nerefore, this claim was forwarded
c o n c u r r e n c e
pre-audit
accorded
Commissioner (Audit) has
of Customs
ordel.
10. in view of the above, I pass the following
ORDER and
Nineteen
Thousand
Lakh Eighty Eight
(Eleven
fic san a m o u n t of Rs.
11,88,019/-
validity as
mentioned
imporied
in
iaoie
n
reversal of Rs. 6,00,
MEIS scrips (with
928/- read with
Re-export ot
d 1962 VOE
C u s t o m s Act,
Indid
Automofive
provisions Section 74 of
of Renault Nissan
n e 1995 to M/s.
ASSY OIL"
vide shipping
Bll
no
of Customs Duties) Rules, of "PAN
Owback
of 1080 Pcs
Re-export cited in aoe
I E C : 0308018311)
for the 21 Bills of Entry
vide
earlier imported
4 dted 12-12-2019 which were
accordingly.
Ihe Drawback claim is disposed of
(Ranjit Sanfakumar)
Customs
Commissioner
of
Assistant
ICD-Irungattukottai
Ltd (IEC:
030801831 1).
Automotive India Pvt
M/s. Renault Nissan
Park, Oragadam,
Plot No.1, SIPCOT Industrial
Mattur Post, Kancheepuram,
TAMIL NADU - 602105.
Copy submitted to: Chennai-ll (Review-Cell)
Commissioner of Customs,
The Assistant
Copy to:
1. Master file.
95516fO8qY
Oinesh
 INDIA
FIVE RUPES

GOVERNMENT OF INDIA
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE
OFFICE OF THE
DEPUTY ASSISTANT COMMISsiONER OF
INLAND CONTAINER
cUSTOMS
DEPOT, B7 & Ba SIPCOT INDUSTRIAL DARK
RHTPhone: 044-4717 3717 $TT/RUNGATTUKOTTAI -602 117
FT.4 S.Misc. 292020-3T34sT $taE-mailcustomsicdinilp6@gmail.com
FNo.1S Misc. 27/2020 ICD DATE 26.os.202
r 23 .05.2021

DIN No.
2o21oSa3 Mxooco114oIF /2s.oS.o2
Passed by: Ranjit Santakumar I.R.S.,
Assist nt Commissioner of Customs
ICD- Irungattukottai

ATTR H/ORDER-IN-ORIGINAL No.29 /2021Dated24-052021

1.
This copy is granted free of charge for the private use of the person (s) to whom it is issued.

2
eTRTI28(1)3 F a y T HAT (ta). HAT AaT, 5° ifaa, d-600001 FA

An appeal against this order lies with the Commissioner of Customs (Appeais). Custom

HoUse, Sh Floor, Chennai-600 001, under Section 128 (1) of the Customs Act, 1962. within 60
days of communication of this order. The appeal should be in duplicate and should be

filed in form CA-I appended fo the Customs (Appeals) Rules, 1982. An appeal against this
order shall be before the Tribunal on payment of 7.5% of the duty demanded where the
duty or duty & penalty are in dispute, or penalty, where penalty alone is in dispute. The
appeal should bear a Court Fee Stamp of Rs.2.00 only and should be accompanied by this
decision or copy thereof. If a copy of this decision is enclosed, it should bear a Court Fee
Stamp of Rs.2.00 only prescribed under schedule ( ) item 6 of the Court Fee Act of 1970.

Page 1 of6
 Act, 1962 filed by
74 of the
C u s t o m s

District-
Shipping e
Bil
section Kancheepuram
under
Drawback
Pvt Ltd, RCg.
Sub: of Duty India Original-
aim Nissan
A u t o m o t i v e

Orderin
1ssue of
M/s Renault 1 2 . 1 2 . 2 0 1 9 -

O.0023
dated No.1.
SIPCOT

Plot
030801831 1). (herein
after

Ltd (IEC:
602105,
Customs

Pvt the
74 of
Tamilnadu
India Sec.
Automotive
Kancheepuram, of (Drawback

provisions
ISSan Mattur Post, the Imported
Goods
ASSY
under "PAN
industrial
Park. d a m ,
Claim
Re-export
of
re-export
of
Drawback
to as "Claimant")
filed read
with for the enfry
were re
erered the Act) to as
Rules) bills of
vide 20
as
e d to affer
referred

Dutieri.
imported
(herein
the goods
fhe goo0s "
of Custorms
Os detailed in the Table No.1.
Some of

OL defects. X
exported due to quality IABLE VIn
VI IGST Pro-
VI
V Total Drawback
Duty Propor portion
Re -

ate to Re claimed
tionate to Duty
Export Quan 98% RS.
Qty Qty Re Export Re-Export

SB No. & LEO Descrip- Export tuty

(BCD@15%+s uantity
Q
BE No. & Date Date tion port ed P (BCD@15%+5| (1GST@28.
Date
No. ed Pcs ws) %) Rs. 6738 6603
2263
4474 23047
360 15613 23518 29693
7900 30299
3522828 dt. 06.04.19 150 20121 138433
3523904 dt. 06.04.199 8 10178 141263
300 47452 9381 6587
3522190 dt. 06.04.19
300 44640 67220
22580 66337
521362 dt. 06.04.19 270 45292 68201
3521264dt. 06.04.19 330
22910 24873 24376
8355 16518 85212
3609558dt.06.11.19 210 58421 87971
3613380 dt. 06.11.19 180
29551 207850
3612049 dt. 06.11.19| 11110EDO 69812 138017
00PAN
360
42435 83392 126327
3612830 dt. 06.11.19 00023 330 6
108234 162982 159722
3612995 dt.06.11.19 20.12.19 ASSY OU
300 98 54747 4675
3709583 dt.18.06.19
/12.12.19 (Actual 50301| 99444 149746
User)
330 90
36347 54732 53637
3709657 dt. 18.06.19 35
18385
3709377dt. 18.06.19 62904 94723 9282
0 31818 79887
3709575 dt.18.06.19 27383 54135 8151
180 58677 3357 86590
3708635 dt. 18.06.19 210 29680
108582 163505 160235
3810082 dt. 25.06.19 330 54923
111064
3810015 dt.25.06.19
240 68 38069 75261 113330
3812860 dt. 26.06.19 17359 3431 51676 50643
180 53865
3809073 dt. 25.06.19 33 18463 36501 54964
3809990 dt.25.06.19 270 1799772 1763776
S070 1080 O04565 1195207
Total
tabulated below:
the bills of entry cited in column ll of Table - I are
The duty payment details for
TABLE-I
vII

Challan Date Amount Import Involce No. Invoice Date

S No. 1 BE No. &Dote Chollan No. 10.05.19
3522828dt. 06.04.19 2027284891 06.06.19 3762185 V7901
2027286097 06.06.19 4736181 V7933 13.05.19
3523904dt. 06.04.19 V7934 13.05.19
3522190dt.06.04.19 2027284148 06.19 4122647
3521362dt. 06.04.19 2027283056 06.06.19 4602700 V7970 1505.19
3521264 dt.06.04.19 2027282954 06.06.19 4612224 V7971 15.051
3609558 dt. 06.11.19 2027361328 1406.19 2645876 V7987 160S.19
3613380 dt.06.11.19 2027365373 14.06 19 3512670 V8005 17.05.19
3612049dt. 06.11.19 2027364036 14.06.19 2945663 v8040 20.05.19
3612830dt. 06.11.19 2027364850 14.06.19 3975873| V8053 21.05.19
10 3612995dt.06.11.19 2027364996 4.06.19 2830095 V8067 22.05.19
11 709583 d. 18.0619 2027453247 20.06.19 2690013 V8080 23.05.19
3709657 d. 1806.19 2027453361 20.06.19 2586312 V8099 24.05.19
3709377 d. 18.06.19 2027453006 20.06.19 4055993 v8130 27.05.19
28.05.19
4
3709575 dt. 18.06.19 2027453242 2006.19 2963688 v8144
5 3708635 dt.18.06.19 2027452261 20.06119 2659980 V8158 29.05.19
6 810082 dt. 25.06.19 2027544788 2706.1 2544823 v8l75 30.05.1
3810015dt.25.06.19 2027544723 27.06.19 2389764 V8193 31.05.19
18
3812860dt. 26.06.19 2027546891 27.06.19 2640443 V8222 03.06.19
3809073 dt. 25.06.19 2027543876 27.06.19 2489867 V8232 04.06.19
3809990 dt. 25.06.19 2027544686 27.06.19 2733890 V8248 O5.06.19
In
support of the claim
1he
o) cloimont, hos
Triplicote copy of
b)
Section 74 ProtormaShipping Bill No. Sut ed e tratrg r
c)
DUplicato copies of duly signed by00023
d) Import
ciotecs
Cuttome 12/2/2019
o
Invoice Nos Bills of Entry No. (e s ir
orgnr
Import Involce toterd in codr
Tote
No. involt
7901 Date Impon invoic
100519 No.
V7933 RRO
Dote
V7034
130519
13 05 19
V7970 15 05 19
V7O71 15 05 19
V798 7
6 05 19
VBOO5 17 05 19
VRO4O 21 051
20 05 19
VR777
V8053 21 05 19
03
VR 737
VBO67 9
22 05 19
V824R 19

ecopy ot E-Payment Challan

State Bank of Indio,
No. cited in column IV of Tobie otove
5
EXport invoice cum packing
list
gExporf and Import Bills of
Loding.
h)
Appendix Il claim by Claimont along with work
sheet.
ED approval (Ret: EDFW/171/TS/2019/1055) doted 10/12/2019 5svec
Stondard Chartered Bank Ltd,
Working Sheet (Attested).
K A Certificate dated 09.12.2020 issued by Deputy Commissioner (ST)-l of Lrge
S4 48.329
ayers Unit, Chennai stating the reversal of input Tax Credit or Rs
he tme
CvOled ogainst the re-exported PAN ASSY-OIL (Part
No. 11110EDOOC) a
o ie
re-exported vide 5 Shipping Bils incUSIve
of import against the total quantity
present Shipping Bill.

FINDINGS
d o c u m e n t s avaiabie o
facts of the case and the
have corefully gone through the above
as per Tabie-
record. I find that, the
Claimant had originally imported goods
ot a p p o i c o b i e customs
ofter payment
h e goods were cleared
for home consumption
r e - e x p o n e a 1O80
Claimant had
in Table-l above. Subsequently, the
duty os detailed Pcs of PAN ASSY
ONL
Table-1, from the 5070
PCs of "PAN ASSY OIL" as indicated in Basic Cus
for the repayment ot eligible
filed the drawback claim,
imported. They had Seventeen
total amounting to Rs. 17,63,776/- (Rupees
1oms Duty. SWS and
IGST paid,
and Seventy sx Only)
for t h e soid imported
Thousand Seven Hundred
Lakh sixty three
vide S/B No. 0023 at 12.12.2019
re-exported
goods which
were

read with the

relevant instruchions se
of the Act and Rules
find from the proVIsions
requirement hove to be tuifled Dy
mandatory
that the following
Ouf in this regard. considered
the claim to be
the Claimant for
gooas
AS per Rule 5[1) of the Re-export of imported
Timelimitf for Filing of clalm: Rule, 1995, o claim for drawback shall
be fled in
Drawback of Customs Duties) an orde
months from the dote on which
form within three
the prescribed under the provisions of
cleorance ond loading of goods for exportation
permiting In the subject case
made by the proper oficer.
Customs Act, I962 is
Section 51 of 12-12-2019 was
Bill No. OO023 dated
Order for Shipping
o Let Expor and received in this
claim was filed on 24-01-2020
20-12 2019 ond fhe
on
granted time of three months from the
which is within the stipulated
oftice on 25-01-2020,
clearance was made.
order peimifting the
dote on which a n

In the instant case, ihe Claimant imported the goods

Expornation wilthin two years:
Column ll of Table I and paid the appropriate duties vide
vide Bills of Entry cited in
E-Payment Challans cited in Column IV of Table | issued by State Bank of India,

Page 3 of 6
 said imported goods vide Shipping Bil No.
and subsequently
re-oxported the 20-12-2019 which iswithin tr
which LEO was given on
00023dated 12-12-2019 for imporfation as envisaged uncie
der
date of payment of
duty on the
years from the Act 1962.
of the Customs
the provisions of Sec. 74(1) () (b)
74 (1) (a) of the
the provisions of Sec,
also find that as per
. ldentlflication of goods;I identified to the satisfaction of Assistant
claim are to be
Act the goods under
connection, the Claimant had submitted
Commissioner of Customs. In this Commissioner of
wherein the Assistant
Drawback proforma
on original Sec 74 establishment of the identity of
had confimed the
Customs (ICD-Irungottukottai) 19-12-2019. The
documents on
o the import
the goods with respect dated 12-12-2019 also
Bill No. 00023
the Shipping
examination report recorded in
confirmed the identity of the goods.
Custorns
Assistant Commissioner of
further notice that the
N. Usageof the goods: I confirmed that the goods
were not taken into use after

(ICD-Irungattukottai) has report recorded

and in the examination
importation back in the Sec 74 proforma
12-12-2019.
in the Shipping Bill No. 00023 dated
The Bills of Entry were

Verification of any earlier Refund claimed bythe Clalmant:

filed in ICD Irungattukottai.On verification of
available records with
Refund was sanctioned earlier for the
that no
ICD
- Irungattukottai, it is confirmed
above said Bill of Entry.

Claimant: On verification of
vi. Verification of any Dues in Drawback (BRC) byis the
confirmed that no arrears are
available records with ICD-Irungattukottai, it

pending against the above mentioned Claimant.

Assistant
vii. the Claimant: The
Verificafion of any Dues in EODC-EPCG byletter dated 29-05-2020 has con
Commissioner of Customs (EODC-EPCG-l} vide
firmed that no arrears are due from the Claimant.

vii. Verificafion of any Dues in EODC-DEEC by the Claimant: The Assistant

letter dated 29-05-2020 has
Commissioner of CUstoms (EODC-DEEC-I) vide
confirmed that no arears are due from this Claimant.

certificate dated 09.12.2020 has been

issued
x. Non-Availment/Reversal of IGST: A that
of Large Tax Payers Unit, Chennai stating
by the Deputy Commissioner (ST)-|I the time of
the input Tax Credit for Rs 54,48,329/-
availed against the IGST paid at

No. 11110EDOOO) vide 5 S/8's

import of the re-exported PAN ASSY-OIL (Part
inclusive of the present S/B has been reversed.

The Assistant Commissioner of

Verification of any Dues in RRU by the Claimant:
29-05-2020 has confirmed that no
vide letter dated
Customs (RRU-)
pending against this Claimant.
dues/demands of recovery are

vide letter dated

EDF approval (Ref: EDFW/171/TS/2019/1055)
Kl. GR Waiver: re-exported vide Export Invoice no.
10/12/2019 was granted for rejected goods
issued by Standard Chartered Bank Ltd.
RN/FE/194109181 dated 03/12/2019

the documents put on record. The

I have gone through the facts of the case and 1080 Nos. of
at the time of import in respect of
proportionote duty (BCD+SWS) paid
to be Rs. 6.04.565/.
"PAN ASSY OIL exported vide the impugned
Shipping Bill works out
cited in
the "PAN ASSY OIL" vide the Bills of Entry
find that the claimant had imported
under Notfn No. 24/2015 and paid
Column Il of Table I availing the duty exemption
The claimant has paid a total of Rs.
the applicable BCD and SWS through
MEIS scrips.
towards IGST vide e-challans cited in Column lll of Table l.
11,95,207/-
Commissioner (ST)-I of Large Tax Payers
b From the certificate issued by the Deputy
I find that the claimant had availed input
tax credit
Unit. Cheninai dated 09.12.2020.
towards the IGST paid at the fime of importing PAN ASSY-OIL (Part No. 11110EDO0O)

entry. However, ihe claimant has reversed ITC for an amount

vide the cited 20 Bills of
to the total re-exported quantity.
of Rs. 54,48,329/- in proportion

Page 4 of 6
 dthat the 1080 Pcs of
*PAN ASSY OIL"
on023 dated 12-12-2019 well
within a period
were
re-exported vide
importation. Hence, the Drawback of two Shipping Bil no.
claim filed years from the date
accordance with the provisions of the by the claimant merits of
consideration in
claimant is eligible for the reversal Section 7A(1) of the
of 98% of the Customs Act, 1962. The
import against the MEIS Scrips debited at
which is reproduced re-exported quantity in view of Chapter 3.12 of the tirne of
below: ETP 2015-2020
"Goods imported which are
per DoR guidelines. Where
found defective or unfit
for use, moay be
ISSUe a certificate Duty Credit Scrip has been used reexported, as
goods and amount containing particulars of Scrip used. dote forof imports,ofCustoms shall
import
goods. Based on thisre-exporte
debited while importing such
Upon application, a fresh
debited amount, with Scrip shall be issued by concerned RA to certificate
extent of 98% or
same port of
balance period available on date registration and valid for a period eguivolent o
of import of the
defective/unfit goods."
The proportionate
amount debited against MEIS Scrips for the
re-export s Rs.
6,04,565/-
and therefore the claimant is
eligible for reversal of 98% of MEIS scrips paid
fowards BCD+SWS i.e.. Rs. 5,92,474/-. The
claimant is also eligible for 98% of the IGST
amount paid at the time of import towards the re-exported quantity and this works
out to Rs.
11.71.303/-
Accordingly, the Claimant i.e. M/s. Renault Nissan Automotive India Private Limited
(IEC: 0308018311) is eligiole for a Drawback amount of Rs. 11,71,302/- (Eleven Lakh
Seventy One Thousand Three Hundred and Two Only) and reversal of Rs. 5,92.474/
were r e
under MEIS scrips (with validity mentioned in Table l) for the goods which
exported under the provisions of Sec.74(1) of the Customs Act, 1962 read with Re-
1995.
export of Imported Goods (Drawback of Customs Duties) Rules,

Table:ll!

V VI

Qty Qty Re Drawback Amount Validity Drawback amount to be

Im EX- to be reversed in of MEIS paid in cash (1GST
BE No. & Date port the form of MEIS Scripiin
No. ed
ported amount) 98% (Rs.
Pcs Scrip (Rs.) Days
Pcs
689 4385
3522828dt 04.06.19 360 2218
150 14 7742 689 15305
3523904 dt. 04.06.19
3522190 dt 04.06.19 300 18 9974 689 19719
3521362dt.04.06.19 300 84 46503 689 91935
270 40 22129 689 43747
3521264 dt 04.06.19

3609558 dt 11.06.19 330 41 22452 682 44386

8188 682 16188
3613380dt. 11.06.19 210 15
3612049 dt. 11.06.19180 53 28960 682 S7252
360 125 68416 682 135257
3612830dt 11.06.19
10 3612995 dt 11.06.19 330 76 41585 682 82214
11 3709583 dt. 18.06.19 300 98 53653 675 106070
3709657 dt. 18.06.19 330 90 49295 675 97455
12
18017 675
13 3709377d. 18.06.19 60 35620
31182 675
14 3709575dt 18.06.19 180
61646
3708635 dt. 18.06 19180 49 26835 675
15 53052
16 3810082 dt. 25.06.19 210 53 29087 668 57503
3810015 dt. 25.06.19 330 98 53825 668 106410
17
3812860 dt. 26.06.19 240 68 37308 667
18 73756
3809073 d. 25.06.19 180 31 17012
19 668 33631
20 3809990 dt. 25.06.19 270 33 18093 668
35771

Page 5 of 6
 . Para 4.4 of the Board's Circular No.
24/2007 Cus dgted o2.07 2007
os
omended by
Board's Circular No. 22/2008 dated 19.12.7008,
provide for the audt for
refund of duty
claims, all applications involving
refund ot duty and/or interest of Ps
o
lokh or nore
Therefore, this claim was forwarded for pre auUGt conCurence. Ihe
Commissioner of Customs (Audit) has accorded pre Gydit OopotylAsstont
concurrerco or
25.05.2021

10. In view of the above, I pass the following order

ORDER
I sonction an amount of Rs. 11,71,302/- (Eleven Lakh Seventy One Thousand Three Hun
dred and Two Only) and reversal of Rs. 5,92,474/- under MEIS scrips (with validity dotes os men-
tioned in Table-) as drawback. under the provisions of Section 74 of Gustoms nCt, 1762 reac
with Re-export of imported goods (Drawback of Customs Duties) Pules. 1795 to M/s Renaut is
san Automotive India Private Limited (IEC: 0308018311) for the Re export of 1080 PCs of "PAN

ASSY OIL" vide Shipping Bill no. 00023 dated 12-12-2019 which were earier imported vide 2 Bi
of Entry c i t e d in T a b l e - 1.

The Drawback claim is disposed of accordingly

(Ranjit Santakumar)
ASsistant Commissioner of Customs
CD-Irungattukotta

TO
India Pvt Lid (IEC: 030801831 1).
M/s. Renault Nissan Automotive
Oragadam,
Plot No.1, SIPCOT Industrial Park,
Mattur Post, Kancheepuram,
TAMIL NADU - 602105.

Copy submitted to:

of Customs, Chennai-|l (Review-Cell)
Commissioner
The Assistant

Copy to:
1. Master file.