TMI Blog2013 (12) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... er, we also find that the specifications provided in the DFIA authorization have to be considered as sufficient for the customs purposes since the specifications are based on goods exported under a shipping bill. Therefore the responsibility to ensure that exporter gives a proper declaration while making exports in the shipping bill lies on both customs as well as DGFT authorities and having missed the bus at the time of export, it may not be correct to insist on specifications from a transferee of DFIA. Further, we also take note of the fact that DGFT is supposed to ensure that all the requirements have been fulfilled before allowing transferability - appellants are eligible for the benefit of Notification No. 40/2006-NT - Following decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and was as per the DFIA Licence submitted by the Importers. The department has certain doubt as to whether yarn dyed fabrics are capable of being further printing or not. The goods were sent for re-examination and further samples were drawn and forwarded to Textile Committee. The Textile Committee reiterated their previous test report. A query memo was issued to the respondent on 9-8-2009 stating that as per the examination report of the goods, the goods imported could not be treated as raw materials for the export product, hence the benefit of duty exemption cannot be extended and the respondents were informed to clear the goods provisionally under Bond along with 100% Bank Guarantee of duty foregone. The lower adjudicating authority deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 17-4-2008 issued by the DGFT wherein the item allowed is Cotton Printed Fabrics GSM 100 to 200 +/- 10% and quantity and value thereof is prescribed. 6. We have considered the submissions and perused the records. On perusal of para 3 of Order-in-Original, it is clear that the Textile Committee s report confirms the composition and GSM of the fabrics as 100% cotton fabrics consists of yarns of different colours as per DFIA Licence submitted by the importers. On subsequent re-examination by the Committee, the previous test report was reiterated. Proviso (i) of the Notification No. 40/2006-Cus. dated 1-5-2006 is reproduced hereunder for reference of convenience: - (i) that the description, value and quantity of materials imported are cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions of the Notification. 8. Further, the Tribunal in the case of Global Exim (supra) has held as under: - 5. According to the proviso, in respect of resultant product specified in paragraph 4.55.3 of the handbook of procedures of the Foreign Trade Policy, (FTP), the materials promoted in the authorization shall be of the same quality, technical characteristics and specifications as the materials used in the said resultant product. It is also provided that in respect of these resultant products, the exporter is required to give declaration with regard to the quality, technical characteristics and specifications of materials used in the shipping bill. Gemi Motors India Pvt. Ltd. from whom the appellant obtained the DFIA, had exported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, we have to agree with the arguments advanced by the learned advocate that the conditions prescribed in paragraph 4.55.3 is not applicable to them since what was exported was electric motor and what has been imported is bearings. On this ground alone, in the normal course the appeal could have been allowed. However, we proceed to examine the other contentions also. 7. The next contention is that the specification provided in the DFIA is only upto 50 mm bore in respect of bearings and appellants have imported several types of bearings whereas the export was only of one type. In this regard, we have to take note of the fact that when exports were made shipping bill was filed with Customs Authorities and in the shipping bill a decla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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