9911796707
TMI Blog2001 (10) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi, who had allowed the DEPB rate to the appellants in respect of their 8 Shipping Bills only @ 9% and not 17%, as claimed by them. The facts leading to the filing of the present appeal may briefly be stated as under - The appellants filed 8 shipping bills for export of Acrylic Shawls under DEPB scheme claiming DEPB @ 17% under DEPB Serial No. 40 of Product Group 89. The goods pertaining to all these shipping bills were to be stuffed in one container. Permission was, therefore, required from the concerned Assistant Commissioner. The goods were partially received on 29-3-2000 in the CONCOR Shed and the balance on 31-3-2000 at 18.00 hours. The CHA of the appellants could not get the goods arrival recorded on 31-3-2000 in EDI syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants and as such they were entitled to claim DEPB @ 17% - the rate which was applicable till that date. The tact that the goods were actually exported on subsequent date was immaterial and the appellants could not be denied of the earlier DEPB rate of 17% on that score. To substantiate his contention, the learned Counsel has placed reliance on Policy Circular No. 19 (RE-98) 1998-2002, dated 10-7-1998, and letter dated 9-5-2000 of the Deputy Commissioner and letters dated 31-3-2000 and 31-3-2001 both sent by Shri R.K. Goyal, Director of the appellants company. 3. On the other hand, the learned SDR, Shri C.L. Mehar, has reiterated the correctness of the impugned order and argued that the goods were, in fact, never presented for exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bills were only partially received on 29th March, 2000 in the CONCOR Shed and the balance were received only on 31st March, 2000 at 18.00 hours. On 1st April, 2000, the DEPB scheme got modified and new schedule was notified by the Government. As a result thereof, the DEPB rates for acrylic shawls were lowered from 17% to 9%. The plea of the appellants that since their goods arrived in the CONCOR Shed on 31st March, 2000 and became available for examination, they were entitled to the old DEPB rate even if the permission for clubbing of the 8 Shipping Bills, was accorded to them later on and the goods were exported also on a subsequent date, is wholly mis-conceived and cannot be accepted keeping in view the facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age details and requisite clearance of the competent authority for clubbing of the consignments, as they themselves wanted that their all the consignments of 8 Shipping Bills, should go in one container, it could not be said that the goods were actually presented by them for examination to the Customs Authorities in terms of above referred Policy Circular No. 19 (RE-98) 1998-2000 dated 10-7-1998. The observations of the Apex Court in the case of Mihir Textiles Ltd., supra, that where the exemption/benefit depends upon the fulfilment of the conditions, the same cannot be allowed unless those conditions are fulfilled, are fully applicable to the present case. The letters referred to by the Counsel (detailed above) also do not in any manner ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter dated 31-3-2000, but even in that letter also he did not indicate or mention that the goods were already in the custody of the Customs for examination. 5. Since the goods were never handed over to the Customs Authorities for examination as per the requirement of the EXIM Policy and the Circular, referred to above, on 31-3-2000, the DEPB @ 17% could not be legally claimed by the appellants. They had been rightly allowed DEPB @ 9%, the rate which came into force w.e.f. 1-4-2000. 6. In view of the above discussion, we do not find any illegality or legal infirmity in the view taken by the learned Commissioner of Customs (Appeals). Therefore, the impugned order passed by him is upheld. There is no merit in this appeal of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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