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TMI Blog2009 (4) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sodium metal does not correlate with the quantity of inputs with the manufacture of SMX - Held that:- officers cannot sit in judgment on the quantity and need of an item when the same is imported within the value limits of the licence and there was no evidence that the items as imported were in excess of the value/quantity limits if any on the licences, further, the sodium metal does not meet the sensitive items criteria, order of confiscation set aside and redemption fine and duty, civil miscellaneous appeal is dismissed - 3454 of 2005 - - - Dated:- 30-4-2009 - Prabha Sridevan and T.S. Sivagnanam, JJ. REPRESENTED BY : Shri E. Vijay Anand SCGSC, for the Department. None, for the Assessee. [Judgment per : Prabha Sridevan, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licence. On information, the imported raw materials and finished goods were seized and on scrutiny of records it was found that they imported raw materials like sodium metal duty free availing the benefit of Notification No. 203/92-Cus., dated 19-5-92 with an obligation to export of 48,000 Kgs. of Sulphamethaxol (SMX). There was misdeclaration insofar as the utilisation of sodium metal as raw material in the manufacture of SMX. 4. According to the department, the officers of the importer themselves admitted that the sodium metal is very rarely used in the manufacture of SMX and that they used another process with sodium flakes since sodium metal is very expensive. Therefore, the benefit of the notification was denied to them by the order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of SMX under the DEEC Scheme. The export obligation had been met with. This is a matter of evidence. The licence had subsequently been transferred to others as per the EXIM policy by the authorities of DGFT. The bar regarding disposal of exempted materials is that such materials must not be disposed of or utilised in any manner till the export obligation under the licence had been discharged in full . This bar will not apply to these goods since the export obligations had been met with. It is also found that clause (ii) of Notification 203/92, which requires proof of execution of bond or a declaration before the Assistant Commissioner, had also not been violated. As regards the contention that the quantity of imported sodium metal does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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