9911796707
TMI Blog2003 (12) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... st Order-in-Appeal No. 12/2002, dated 20-12-2002. In both these appeals, ld. Commissioner has upheld the order passed by the lower adjudicating authority and had rejected their appeals on the ground that Singanallur is not a specified Customs station as per the Board s Circular F. No. 605/114/97-DBK (Circular No. 16/99-Cus.), dated 7-4-99 and hence clearances from the public bonded warehouse, CWC, Singanallur were held to be not entitled for using the DEPB scrips on the relevant dates. 2. Appearing on behalf of the appellants Shri K.S. Ravikumar, Advocate, invited our attention to Notification No. 34/97-Cus., dated 7-4-97 as amended, which is at Page 36 of the paper book and marked as Annexure-D, wherein in Para 2(iv) it has been mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter has been issued a Duty Entitlement Pass Book by the Licensing Authority in pursuance of paragraph 7.25 read with paragraph 7.29 of the Export and Import Policy (hereinafter referred to as said Duty Entitlement Pass Book). (ii) The importer has been permitted credit entries in the said Duty Entitlement Pass Book at the rates notified by the Government of India in the Ministry of Commerce for the products exported or has been allowed a provisional credit in the said Duty Entitlement Pass Book by the Licensing authority to be set-off by the credits earned on exports to be subsequently effected; (iii) The said Duty Entitlement Pass Book is produced before the proper officer of Customs for debit of the duties leviable on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Assistant Commissioner of Customs, binding himself to pay on demand duty leviable on goods imported but for the exemption contained herein together with interest at the rate of 24% per annum from the date of clearance in the event of his failure to make exports and earn credits thereon to set-off the provisional credits allowed : Provided that in case of import against provisional credits, the exemption shall be permitted only for such goods which are in the nature of inputs required for use in production of goods in the factory of the Duty Entitlement Pass Book holder or in the factory of supporting manufacturer in the said Duty Entitlement Pass Book and such inputs are not transferred, loaned, sold, parted with or disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 8(b) of the Customs Act, 1962 (52 of 1962), I, A.P. Sudhir, Commissioner of Customs and Central Excise, Coimbatore hereby specify the Customs Area in respect of Inland Container Depot, Singanallur (Coimbatore) as under : (a) The entire vacant space and godowns situated at the southern side of Godown IVA B of the Central Warehousing Corporation Complex, Neelikonampalayam, near Singanallur RS, Coimbatore-641 033, bound by North : Godown No. IVA IVB South : S.F. No. 92 Public Passage Railway land East : S.F. No. 70 Aerodrome Road West : S.F. No. 94 Public Passage. (b) Customs Office block situated on the sou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
