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TMI Blog2011 (9) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... d sugar or other sweetening matter including skimmed milk powder, whole milk powder, dairy whitener and infant milk food; (b) Casein, caseinates and other casein derivatives; casein glues. 1.2 The Commerce Ministry vide Notification No. 25/(RE-2010)/2009-2014 dated 24-2-2011 notified that transitional arrangements under para 1.5 of Foreign Trade Policy, 2009-14 shall not be applicable in respect of export of milk powders (including skimmed milk powder, whole milk powder, dairy whitener and infant milk foods). Casein and Casein products prohibited under Notification No. 23 (RE-2010)/2009-2014, dated 18th February, 2011. However, Notification dated 24-2-2011 was amended vide Notification No. 37 (RE-2010)/2009-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0020 and No. 165329920 covered by the Shipping Bill No. 2547232, dated 18-2-2011 and container No. TNCU 7439834-40 covered under Shipping Bill No. 2562256, dated 18-2-2011 were presented to the Customs at the port for Let Export order and their loading for export, between 0-00 hours and 0-42 hours of 19-2-2011, their export was disallowed on the ground that they had been presented after 24-00 hours on 18-2-2011 and the next day had started and in terms of the Ministry of Commerce Notification No. 18-2-2011, their export had become prohibited. The matter was adjudicated by the jurisdictional Addl. Commissioner vide Order-in-Original dated 4-5-2011 by which he held that these three containers are not covered by the relaxation under Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfactory examination before the jurisdictional Central Excise Officers on 18-2-2011 itself, that the central excise officers while examining the goods in the factory had recorded their examination report on the reverse of the Shipping Bills, that in terms of the Board's Circular No. 201/2010, dated 22-2-2010, the permission for infactory examination, stuffing and sealing of the containers by jurisdictional central excise officers is granted by the concerned Customs House, that once export containers had been examined with the permission of the concerned Customs House by the jurisdictional central excise officers and thereafter sealed, the same are normally not opened and examined at the port, that in terms of Notification No. 31/97-Cus. (N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order for taking a different view. 7. Shri Sunil Kumar, ld. SDR defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that presenting the export consignments to the jurisdictional central excise officers for examination and sealing, cannot be treated as presenting/handing over the goods to the Customs, that since the goods were presented/handed over to the Customs only on 19-2-2011, the same are not covered by the relaxation under the Ministry of Commerce under Notification dated 24-3-2011. 8. We have carefully considered the submissions from both the sides and perused the records. There is no dispute about the fact that the Shipping Bills in respect of the three containers had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 4(1) of the Customs Act, 1962, all the Superintendent and Inspectors of Central Excise in any place in India are notified as officers of Customs. When the jurisdictional central excise officers are notified under Section 4(1) of the Customs Act, 1962 as officers of Customs and they examined the export consignments in the factory and supervised the stuffing and sealed the containers on the basis of the permission granted by the concerned Customs House and recorded the examination report on the shipping bills, in our view, the infactory examination of the goods has to be treated as examination by the Customs House as further handing over of the goods to Customs at the Port/ICD for examination is not necessary unless the seals are f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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