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TMI Blog2007 (12) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007. 2. In the impugned order, the Commissioner has dropped the proceedings against the appellants initiated in the show cause notice dated 31-1-2000 based on the directions given by this Bench in the Final Order No. 1550/2006 dated 15-9-2006 = 2007 (208) E.L.T. 457 (T). The findings of the CESTAT in the said case are reproduced below : 6. We have gone through the records of the case carefully. The Government of India has formulated the 100% EOU Scheme in order to promote exports. The EOUs are allowed to import capital goods and other raw materials free of duty in order to manufacture the specified product for export. Since the goods imported are duty free, it should be ensured that they are not mis-used. For that reason, the entire E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to terminate the practice of granting ex-post-facto approval of waiver of the requirement of physical warehousing at the port of importation in respect of several cases including equipment, machinery and raw materials for 100% EOUs located outside the port city and therefore, in urgent need of equipment. The idea is to expedite clearances. The Board, in its Circular letter dated 28-11-1988, delegated its powers to Principal Collectors in respect of declaring a place as warehousing station under Section 9 of the Customs Act. In that letter, they have stated that only those places should be notified as Warehousing Stations where adequate facilities are available for appointing Public Bonded Warehouses. However, in the case of 100% EOUs, thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between the appellant and the department. Unfortunately, in November, 1999, the officers visited the premises at Nandendla Kandriga Village and seized the DG set. The appellants informed the Commissioner about the entire issue and requested him to intervene in respect of declaring the place as a warehousing station. But, Show Cause Notice was issued on 31-1-2000 alleging that the DG set imported has been cleared to a place outside the EOU premises and, therefore, condition No. 5 of the Notification 53/97-Cus. dated 3-6-1997 was violated by the appellants. This indicates that the authorities have adopted a very rigid line in respect of the EOU. On 10-3-2003, the Commissioner issued an order confiscating the DG sets along with imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of approval of warehouse, if any. 6.3 The Commissioner, has not given any acceptable reason for rejecting the request of the appellant except to say that the Development Commissioner s permission is granted under the Foreign Trade Policy 2004-2009 and it cannot fulfil the requirements of the application dated 5-11-1997 under the respective EXIM Policy. In our view, the Commissioner has adopted a highly technical approach to the issue in question. This approach is quite contrary to all the clarifications and instructions issued by the Government of India/CBEC in respect of 100% EOUs. If the Commissioner s stand is approved, all the efforts of Government of India in furthering the export promotion would be nullified by the field officers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven by the Development Commissioner on 7-3-2005 was granted under the FTP 2004-09 and cannot pertain to an earlier period. It was for this reason that the Commissioner rejected their application for declaring Nadendla Kandriga Village as a warehousing station. 3.3 In view of the above, the order of the Commissioner does not appear to be legal and proper and therefore, the said order needs to be appealed against. 4. We find that the Commissioner has actually implemented the Tribunal s order. It is not understood whether the Revenue has accepted the Tribunal s order or filed an appeal to the High Court. In any case, even if they had not accepted the Tribunal s order, there is no stay of the Tribunal s order by the High Court. In such cir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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