9911796707
TMI Blog2012 (11) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... or to 27-7-2009 - duty debited/paid at the time of respective provisional assessment in DEPB/TRA/cash is held valid and the benefit of duty exemption under DEPB Scheme under Notification No. 89/2005-Cus., dated 4-10-2005 to be granted - C/400-404/2010 - A/2257-2261/2011-WZB/AHD - Dated:- 22-12-2011 - Shri M.V. Ravindran, Dr. P. Babu, JJ. REPRESENTED BY : S/Shri K.M. Mondal and R. Nagar, AR, for the Appellant. S/Shri V.K. Jain and P.D. Rachchh, Advocates, for the Respondent. [Order per : P. Babu, Member (T)]. This is an appeal filed by the Commissioner of Customs (Preventive), Jamnagar against the order of Additional Commissioner of Customs (Preventive), Jamnagar against the Order-in-Appeal No. 105 to 108/Commr(A)/JMN/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /CCP/JMR, dated 27-7-2009, the earlier P.N. No. 1/2002 was amended, whereby the coverage of the said P.N. was extended for the goods imported under additional Notification No. 45/2002-Cus., dated 22-4-2002 as amended, Notification No. 89/2005-Cus., dated 4-10-2005 as amended. The P.N. No. 11/2009 has since included Coke also for import at Navlakhi under DEPB Scheme, which covers the goods imported by them. 4. In the grounds of appeal the Revenue stated that the order is erroneous that the order dated 7-7-2010 passed by the Commissioner of Customs (Appeals), Jamnagar is bad in law and proceeds on mis-interpretation of the Public Notice No. 11/2009-10/CCP/JMR dated 27-7-2009 for amendment of Public Notice No. 1/2002-Customs, dated 27-11-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs amended the Public Notice No. 1/2002 and added the Coke as one more commodity eligible for import under DEPB at Navlakhi Port. 5. The contention of the Revenue as per the appeal filed by the Commissioner of Customs, Jamnagar was that since the amendment of public notice used the expression substituted for allowing import of coke at Navlakhi Port under DEPB . This is clarificatory and took effect from 27-11-2002 i.e. from the date of the original Public Notice No. 1/2002 that too by relying upon the decision of the Hon ble Apex Court in the case of Government of India v. Indian Tobacco Association reported in 2005 (187) E.L.T. 162 and coming to the conclusion, the appellant, had over looked the exemption notification. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication dated 7-4-1997 but also to those exporters, who had been exporting from such seaports or inland depots as specified in the amended notification dated 27-11-1997. 7. Public Notice No. 11/2009-10/CCP/JMR dated 27-7-2009 issued by the Commissioner of Customs, Jamnagar reads; The Public Notice No 1/2002-Customs, dated 27-11-2002 issued - File No. VII/48-5/CUS(T)/2002 is hereby amended as follows :- The following shall be inserted in the second line of the first para after the words as amended and before the words and Customs Notification No. 45/2002-Cus., dated 22-4-2002. as amended Notification No. 89/2005-Cus., dated 4-10-2005 as amended . Further the condition mentioned against Sr. No. 04 of the table given below firs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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