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TMI Blog2007 (7) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ilment of export obligation. He has noted in the finding portion as follows : I have carefully gone through the submissions made in the appeal memorandum, and during the course of personal hearing with reference to the case records. The issue involves clearance of DTA sale goods under Notification No. 2/95 dated 4-1-95. The short point to be decided is whether the appellants were entitled to concessional rate of duty clearances under Notification 2/95 in respect of advance DTA sales made by them during the relevant period. For eligibility under this notification, the appellants' goods were inter alia required to be allowed to be sold in India under and in accordance with the provisions of subparagraphs (a), (b), (c) and (d) of paragraph 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to the Development Commissioner for updating the DTA clearances entitlement. As regards, the contention that in Notification No. 295 there is no requirement that exports have to precede DTA sales and that the said notification is based not only on exports already made but also on expected exports, I find no merit in the same since proviso (i) (a) of the notification which has been relied upon in support, of this contention has been quoted out of context. The said proviso clearly specifies that goods exported or expected to be exported from the unit during specified period for such clearances in terms of the Export Import Policy 1-4-97 to 31-3-2002 . The specified period for such clearances in the present case has dearly been specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... velopment Commissioner, CEPZ, Kochi had vide his order dated 8th March 2002 dropped the proceedings against the appellant, the impugned proceedings would not sustain, I find that the said proceedings were confined to a review of export obligations of the appellant upto 31-3-2001 and had nothing to do with the applicability or otherwise of Notification No. 2/95 in the applicants case. This view is also confirmed by the letter of the Development Commissioner dated 6-3-2002, issued just 2 days prior to his order dated 8-3-2002 (dropping the proceedings), wherein he has clearly referred to Appendix 42 of the Hand book of Procedures Vol-I, 1997-2002 and letter No. 1/3/87 EP (EPZ) of Ministry of Commerce dated 17-7-95, thereby clearly drawing a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely inform the Development Commissioner in case a 100% EOU ceases production prematurely or fails to commence production or export within the stipulated period. In case the Development Commissioner initiates action against the unit for non-fulfillment of export obligation etc. simultaneously the customs authorities should issue show cause notice for failure to comply which conditions of Notification No. 13/81-Cus. dated 9-2-1981. The demand of duty should be confirmed only after a definite conclusion has been arrived at by the Development Commissioner." 2.1 The learned Counsel refers to the Stay Order which has noted all the points including the judgments cited by him. He refers specifically to the ruling of the Kaatyayini Exports v. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite conclusion . In the present case, the Development Commissioner has given a definite conclusion that the appellant has fulfilled the export obligation. The Commissioner (A) has expressed his view that there is no requirement as per law to refer the matter to the Development Commissioner for updating the DTA clearances; entitlement . The extracted portion of the findings of the Commissioner (A) is not correct in terms of the Board s Circular cited supra as well as the judgments rendered by the Apex Court and Tribunal in this regard. The Development Commissioner has satisfied himself with regard to the export obligation. Furthermore, the policy has been amended and they are required only to show the fulfilment of NFEP. It is also seen f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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