9911796707
TMI Blog2015 (4) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... orted 2496MT sugar through Inland Container Depot, Loni, Ghaziabad for fulfillment of export obligation under 'Advance Authorization', without obtaining 'Export Release Orders' from the Chief Director (Sugar), Directorate of Sugar, New Delhi. The details of shipping, bills, date and quantity in respect of the total exported 2496MT sugar are detailed in the order of the Assessing Officer dated 16.7.2013. A show cause notice dated 15.4.2011 alongwith the corrigendum dated 21.4.2011 was issued to the assessee as also to Sri Mukul Sharma, Addl. General Manager to explain as to why the said quantity be not impounded and confiscated under Section 113(D) of the Customs Act, 1962 and why penal action should not be taken against them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -09, the export of Sugar is allowed, subject to certain restrictions (a) the exporter shall be required to obtain an export release order from the Chief Director (Sugar), Directorate of Sugar or any other officer authorized by the Chief Director (Sugar) for export of sugar under open general License or (b) 'Advance Authorization' Scheme on 'ton to ton basis' or (c) any other scheme permitting export of sugar. The Assessing Officer found that the assessee did not hold any release order issued by the Directorate of Sugar in respect of 2496MT sugar exported in July to August, 2010. It has further been recorded that the actual user condition in respect of the authorization issued for import of raw sugar prior to 17.2.2009, did r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orting 2496MT of sugar without obtaining release orders and in contravention of law. It has been found by the Tribunal i.e. the last fact finding authority, that the assessee has not manufactured this 2496MT of sugar from the raw sugar, which it had imported under the 'Advance Authorization' issued in its favour in the year 2005. The Tribunal, however, reduced the penalty on the assessee from rupees one crore to rupees ten lacs on both the counts i.e. under Section 114(i) and 114(AA) respectively. A total penalty of rupees two crores has been reduced to Rs. 20lacs, so far as the assessee is concern qua Shri Mukul Sharma the penalty has been reduced from Rs. 10lacks to Rs. 50,000/- under Section 114(i) and likewise under Section 114 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugar, which had been so exported in the year 2010. From the records we find that under the import authorization issued to the petitioner in the year 2005, it required the physical incorporation of the imported input in export product after allowing normal wastage, reference clause 4.1.3 at page 103-A of the present writ petition. This requirement of physical incorporation of the imported input in the export product was relaxed only for the export in respect of the raw sugar to be imported from 17.2.2009 till 30.9.2009 under 'Advance Authorization Scheme' as would be clear from paragraph 4.1.5 of the Export Policy at page 103-C of the present appeal. In the instant case, the assessee has hopelessly failed to establish the physical ..... X X X X Extracts X X X X X X X X Extracts X X X X
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