9911796707
TMI Blog1998 (8) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... es (Spray) 4. Sewing Thread 5. Clicking Board 6. Bell/skiving Knives 2. In persuance to their application they were granted a value based advance licence on 5-5-1995. The condition in the advance licence required the export products to contain the following parts/components :- (i) 125167 No. of Eyelets (ii) 7822 No. of Metallic fitting (iii) 7882 Pt. of Zip Fasteners (iv) 7822 pcs of Logos (v) 62583 sq. inch of Elastic (vi) 46937 sq. inch of Velero Tape 3. The appellants filled a DEEC Book to show the details of the resultant products, in Part `E' of Part II of the DEEC Book and took it to the Customs for logging. The jurisdictional authority issued the show cause notice date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition is in force under this Act or any other law for the time being in force, to a penalty not exceeding five times the value of the goods or one thousand rupees, whichever is the greater. From the impugned order it appears that the claim was made before the Commissioner that the export was neither in prohibited nor in restricted category. The Commissioner observed that this clause would be attracted where exports were subject to a condition which condition was subsequently not fulfilled. I find the logic to be wrong. It is correct that the exporters at the time of export had declared their intention to claim the DEEC benefits. It is also correct that in their application they had enumerated certain raw materials as eligible imports, alth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner's order refers to imports sought to be made by the assessee which is not in the body of the show cause notice. Of course, the Customs were and are free to deny such imports when sought to be made under licence of the disputed components. But since no reference exists in the show cause notice of any Bills of Entry under which such benefits were claimed, this portion of the Commissioner's order has to be held in excess of the coverage of the show cause notice. 10. In the result the appeal succeeds, the impugned order is set aside and the penalty imposed is remitted in full. It is clarified that the Customs would be within their jurisdiction to take appropriate action where they notice imports of any components covered un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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