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TMI Blog2014 (1) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 18(2) read with the Central Government Notification No.F1/67/EC/73-1 & 3 both dated 1.1.74 and Section 18(3) of the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as FERA) and Section 68(1) of FERA. 2. It appears that the respondents had obtained duty draw back in the form of export incentive for exporting goods out of India for which as many as 27 GRs, details of which are given in the order in original dated 5.11.2005 passed by the Special Director of Enforcement. The documents to the overseas buyers were sent through Syndicate Bank, Connaught Place, New Delhi. The case of the Department was that the respondents had failed to secure export value to the extent of Rs.1,32,53,844.00 in respect of the goods exported by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement. It was further stated in the said communication that the GRs were still outstanding as per XOS statement since the exporters had failed to submit documentary evidence along with Chartered Accountant's Certificate, certifying surrendering of proportionate incentives availed of by them. Subsequently, Syndicate Bank vide their letter dated 29.8.2003 and 30.9.2003 clarified that they had deleted the GRs mentioned in the said letter from XOS statement and only thirteen (13) GRs for a total sum of Rs.1,11,15,200/- were outstanding and the exporters had not submitted any documentary evidence of surrendering proportionate export incentive to the Government Departments as per the RBI directions. 5. Noticing that the RBI had given condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal dated 6.8.2007 read with order dated 21.7.2009, the Directorate of Enforcement is before this Court by way of these appeals. 7. A perusal of the letter dated 24.4.2003 sent by the RBI to the Assistant General Manager, Syndicate Bank, Connaught Place would show that the respondents were allowed set-off/write-off of the unrealized amount in respect of the outstanding GRs as mentioned in their letter dated 27.12.2002, subject to the exporters surrendering the amount of export incentive availed of proportionate to the amount being written off and submitting the appropriate documentary evidence in this regard to the Bank. It would, thus, be seen that the approval granted by the RBI was not unconditional and was dependent upon the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 5.12.2008, the Bank had informed the exporters that they were not in a position to provide any details regarding duty draw back returned to the exporters by them in case of GR forms which were allowed to be written off by the RBI since such record was not available with the Bank. It was also stated in the said letter that all details about the duty draw back received by them should be available with the exporters and they must be having all the documents connected with the export made by them as also the amount credited to their account. 9. In my view, the Tribunal was not right in concluding that the exporters had discharged the burden placed on them by producing before the Board two cheques of Rs.1,88,176/- and Rs.1,17,841/-, which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Bank, Connaught Place, New Delhi, whereby the Bank sent to them, thirteen (13) duly attested GRs and also informed that in respect of GRs AE-800617, AF-531590, AF-531584, AF-531597, AF-531594, AF 531596, AG-290589 records have been removed from the XOS as per the RBI permission. 11. For the reasons stated hereinabove, the impugned order dated 6.8.2007 read with order dated 21.7.2009 passed by the Tribunal is set aside and the matter is remanded back to the Special Director of Enforcement to consider it afresh in the light of the additional documents which the respondents have filed along with affidavit dated 18.1.2004. The respondents are also at liberty to submit additional documents, if any, before the Adjudicating Officer within a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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