1998 (5) TMI 222 - AT - Customs

Summary

Issues:
1. Interpretation of Notification No. 117/88-Cus regarding export obligation fulfillment in terms of quantity and value.
2. Jurisdiction of the Collector of Customs, Delhi in adjudicating the matter.

Analysis:
1. The appellant challenged an Order-in-Original by the Additional Collector of Customs, which confirmed the demand of Customs duty on unutilized imported mulberry silk. The appellant argued that under the Duty Exemption Entitlement Scheme (DEEC) Pass Book, the export obligation needed to be fulfilled only in terms of value, not quantity. The appellant relied on I.T.C. Public Circular No. 1/88, dated 14-7-1988. The Tribunal cited Notification No. 177/88-Cus, which required export obligation fulfillment in terms of both quantity and value for the import-export pass book. Referring to a previous case, the Tribunal emphasized that the import policy's limiting factor should be the value, not quantity, to satisfy customs requirements.

2. The appellant contended that the Collector of Customs, Delhi lacked jurisdiction to adjudicate the matter since the import was cleared by the Bombay Collectorate. However, the Tribunal found that the appellant had applied to the Collector of Customs, New Delhi, for a No Objection Certificate and had also exported goods through that office. Therefore, the Tribunal dismissed the appellant's argument regarding the jurisdiction of the Collector of Customs, Delhi. The Tribunal concluded that the appellant failed to establish the merit of the appeal, leading to its dismissal.