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2011 (7) TMI 363

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..... n of Custom House, Chennai - Since the appellants have now produced originals of 141 shipping bills, they are required to be scrutinized in the light of the provisions contained in Section 149 of the Customs Act, 1962 - Therefore set aside the impugned order and remit the case to the adjudicating authority with a direction to amend 191 shipping bills by deletion of the EPCG licence number after being satisfied that the 191 shipping bills have not been utilized for fulfilling the export obligation under the EPCG licence number shown prior to the deletion, and issuing FMS scrips to the appellants. - C/47/2011 - Final Order No. 765/2011 - Dated:- 15-7-2011 - Hon'ble Ms.JYOTI BALASUNDARAM, Vice-President Appearance: Shri R.Part .....

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..... to inform you that on the basis of documents, submitted by you towards discharge of export obligation, it is observed that the Export Obligation stipulated in the Authorization has been met in full in proportion to duty amount utilized by you. Consequently, Export Obligation has been discharged against the said Authorization in terms of Para 5.13 of HBP, 2004-2009. Sd/- Place: Chennai (N.VAIDHYANATHAN) Date: 08.12.2010 Foreign Trade Development Officer Issued from File Number 04/36/165/00249/AM09 dated 10.05.2007 Copy forwarded to : The Deputy Commissioner of Customs (EPCG), O/o Commissioner of Customs, (INMAA1) Chennai Sea, Custom House, No.60, Rajaji Salai, Chennai 600 001 with reference to their F .....

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..... 191 shipping bills. The request is contained herein :- HMIL T C December 9,2009 The Deputy Commissioner of Customs, Custom House, Chennai 600 001 Sir, Sub : Deletion of EPCG licence No.in the shipping bills With reference to the above, we wish to inform you the following : 1. We are 5 Star Status Holder and No.1 exporter of passenger cars from India. We are exporting to 98 countries around the world. 2. In all our shipping bills, we had mentioned the respective EPCG licence no. and the FOB values of export under the shipping bill would be considered towards EO fulfillment of that particular EPCG licence. 3. We had applied for Focus Market Scheme application for the exports made during the above period with .....

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..... igation under the EPCG licences since they had already been redeemed (the EPCG licences had been redeemed without taking into account the exports made under 191 shipping bills), according to the appellants. The request for amendment was rejected on the ground that appellants had not produced any documents which were in existence before the export of the consignments, that original or supporting documents had not been submitted for 141 shipping bills and that rejection by Zonal JDGFT was dated 16.7.2008, while the request was made to the Customs on 18.3.2010, well beyond the period of one month from rejection as stipulated in para 3.2 (a) of CBEC Circular No.4/2004-Cus. dt. 16.1.2004 stipulating that the request for conversion should be made .....

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..... rification of the shipping bills involved in both the EPCG licences is required to be made with the office of the Zonal JDGFT, Chennai and EPCG section of Custom House, Chennai. Since the appellants have now produced originals of 141 shipping bills, they are required to be scrutinized in the light of the provisions contained in Section 149 of the Customs Act, 1962. I therefore set aside the impugned order and remit the case to the adjudicating authority with a direction to amend 191 shipping bills by deletion of the EPCG licence number after being satisfied that the 191 shipping bills have not been utilized for fulfilling the export obligation under the EPCG licence number shown prior to the deletion, and issuing FMS scrips to the appellant .....

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