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TMI Blog1998 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and value both in respect of Import and Export Passbook and confirmed the demand of Customs duty on the unutilised imported mulberry silk. 3. Ld. Counsel appearing on behalf of the appellant submits that in the case of Pass book licence issued for natural silk in terms of import entitlement the export obligation has to be fulfilled only in terms of value and the corelation between quantum of imported input with the quantum of exported goods is not necessary. He relied upon the I.T.C. Public Circular No. 1/88, dated 14-7-1988. 4. He also submits that the obligation upon the appellant under the Duty Exemption Entitlement Scheme (DEEC) Pass Book was for export of garments for Rs. 20,00,000/- which was duty discharged by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of quantity and value both in respect of import export pass book. 10. The Tribunal in the case of M/s. Shyam Antena Electronics v. Collector of Customs, Final Order No. C/2004/97-B2, dated 31-7-1997 in appeal No. C/2193/91-B2 held that the import policy in which it is provided the limiting factor will be the value and not the quantity, will have no effect on the administration of customs notification inasmuch as the importion is required to satisfy the customs officer that the imported goods have been used for the purpose as contained in the Notification No. 117/88-Cus., dated 30-3-1988. The Tribunal held as under : 5. We have carefully considered the matter. The goods on import were sought to be cleared under the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of India were to be charged to differential duty with reference to the duty liability which could have been there but for the above exemption, exemption Notification No. 117/88-Cus., ld. Consultant has submitted that at the time of the import, the goods were covered by the Import Licence and that in terms of the Policy only the value limit was there which the importers had fulfilled and there was no quantity restrictions. We find that the case has not been made out for violation of the Import Trade Control Restriction but under the provision of Customs Act inasmuch as the conditions subject to which the exemption has been granted had not been fulfilled. The Customs Notification had been issued by the Central Government in exercise of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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