9911796707
TMI Blog1996 (5) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed the appellants that the request for appellants for admission of the shipment covered by Shipping Bill No. 399, dated 30-1-1992 under DEEC scheme has been rejected since the goods were not available for verification and the samples were not drawn for test and in the absence of which the Department cannot ensure the nature of the goods exported with respect to the resultant product. 2. The learned Advocate Mrs. Maithili appearing for the appellants contended before us that the inadvertant failure of the appellant in not declaring the goods exported in fulfilment of the export obligations against the advance licence application and the subsequent failure to have endorsement on the shipping bill is only a technical or procedural failure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffected after obtaining the licence under the said Scheme and without which the benefit of duty exemption will not be admissible. The declared supporting manufacturer of the applicant can also avail of this facility by effecting imports of OGL items as an Actual User and get the same cleared subsequently against a valid licence issued under the said Scheme in favour of the applicant, provided the supporting manufacturer holds a valid letter of authority issued by the applicant in his favour in terms of para 352 above. (2) The facility of the aforesaid provision for import of items against other licences will be available subject to the condition that the licence in question debited at the time of import will not be re-credited after clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the licence and the DEEC or after expiry of the stipulated period of export obligation, the Customs authority will allow such exports on provisional shipping bills. Subsequently, if a licence and the DEEC are issued or the period of fulfilment of export obligation is extended to cover these exports, the Customs authority concerned will regularise these exports by making suitable entry in the DEEC. If, however, a licence and DEEC are not issued or period of fulfilment of export obligation is not extended, the provisional exports will not be eligible for regularisation and these endorsements made will be cancelled. The licensing authority concerned will suitably endorse a copy of the communication addressed to the exporter, to the Customs au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that there was removal from the factory showing the same goods exported. The Inspector of Central Excise has put his seal but no seal was sent along with the goods for verification by the Customs Officers. Unless there is an indication in the AR form, the Customs Officers could not have found out whether these goods are being exported under the DEEC Scheme licence granted to the appellants. The certificate issued by the Inspector of Central Excise cannot be said to be a substitute for the satisfaction of the Customs Officers who were performing their duties under the Customs Act. All procedures have been laid down in order to ensure that what was being exported is in terms of the licence granted to the appellants. Therefore, it cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
