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TMI Blog2004 (2) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... the export value as Rs. 69,53,798/-. The said Shipping Bill was passed by the Competent Authority and export was made on 4-5-1993 through ICD. On 7-5-93, the Respondents submitted a Value Based Advance Licence application to the DGFT vide counter receipt No. 12686. Later on scrutiny of the Shipping documents and the transference copy of the Shipping Bill No. 221/93 received from Customs House, Madras, it was noticed that the said export was shown to have been made against Value Based Advance Licence application filed with Director General of Foreign Trade (DGFT), vide Counter Receipt No. 012686, dated 7-5-93, in terms of Para 66 of Import and Export Policy for 1992-1997. On verification, it was found that the Respondents tampered with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents were require to file declaration in Annexure-III along with the shipping bill, if the export was made in anticipation of issue of an Advance Licence. The said Annexure, inter alia, contains the particulars of application number, etc. submitted to licensing authority for grant of advance licence. The respondents could not have filed this declaration on 29-4-93, as they did not submit any application with DGFT at that point of time. As per decision of the High Court of Madras in case of Lucas TVS v. Assistant Collector of Customs, Chennai, 1987 (28) E.L.T. 266 (Mad.); export is said to have taken place, once the goods are out of the control of the respondents and were on their way to the country of destination. In the instant ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for exportation. In the present case, goods were presented at ICD and proper officer had given permission for export under Section 51 of the Customs Act, 1962. Thereafter the goods were out of control of the respondents. The permission for export was given on 4-5-93. Till that date, the respondents had not filed any application with DGFT for Value Based Advance Licence. The Respondents have not filed the declaration in Annexure-III as required under Regulation 4 of Shipping Bill and Bill of Export (Form) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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