1999 (3) TMI 194

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..... ort Processing Zone, cleared a quantity of 850 kgs. of Tetracycline Hydrochloride to their DTA unit at Sikandrabad. This removal was made out of 1000 kg. of Tetracycline Hydrochloride imported by the appellants in July, 1994 at nil rate of Customs duty. The appellants contention was that the said transfer was actually in return of the material of the same grade which the Noida EPZ had received from their DTA unit earlier. The Assistant Commissioner of Customs who had adjudicated the matter had rejected the refund claim on the ground that the appellants had not been able to show the accounts maintained by the EPZ unit in respect of receipts from the DTA unit. The appellants had not been able to do so even at the appellate stage. The Commiss .....

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..... hich empowered the Assistant Commissioner to permit clearance from EPZ on payment of Customs duty on the value at the time of import and at the rates in force on the date of payment of such Customs duty. In the case of the appellants, the appellants had cleared the goods on payment of duty and on cover of gate passes in terms of paragraph 4 of Notification 133/94-Cus. Since the import of the goods into EPZ was at nil rate of duty, the same rate would apply for clearances to DTA. Though the appellants had agreed to deposit the aforementioned Customs duty due to the pressure from the Customs authorities, they were clearly entitled to refund of the same in terms of paragraph 4 of the Notification No. 133/94-Cus. 5. Ld. JDR reiterated the gro .....

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..... ppellants inasmuch as no permission of the Development Commissioner had been obtained for sale of imported material in DTA. Appellants contention is that their Gate Pass No. 19, dated 27-9-1994 for clearance of 850 kgs of Tetracycline H.P. which was cleared and endorsed by the Customs and NEPZ authorities tantamounts to permission of the Development Commissioner. On a perusal of the entries in the copy of the GP (Annexure IV) to the Memo. of Appeal we find that the appellants had stated in the G.P. that they wished to return the material back to the DTA unit. It also stated that Your permission is kindly requested . The Proforma of the G.P. shows that it is in the form of a letter addressed to the Gate Officer of NEPZ. In terms of the ope .....

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