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TMI Blog2016 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... agraph 2.4 of the Foreign Trade Policy and para 1.1 of the Handbook of Procedures in terms of which an amendment to the Handbook of Procedures has been notified. Thus, the said Public Notice has been issued statutorily; it is not some sort of clarificatory circular. Thus, the judgment of CESTAT in the case of Global Exim (2014 (8) TMI 358 - CESTAT AHMEDABAD) does not come to the rescue of the appellant. Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption) under the submitted DFIAs as exemption sought thereunder is not admissible on the subject goods was rightly denied - Decided against the assessee. - Customs Appeal No. 55605 of 2014 - Final Order No. C/A/52919/2015 - Dated:- 16-9-2015 - G. Raghur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009. The said DFIAs were issued against export of finished leather. Finished leather was covered under entries G-7 and G-46 of the Standard Input Output Norms (SION) and therefore the import of betel nuts should be permitted under the DFIAs in the category of tanning agent, claimed the appellant but the primary adjudicating authority held otherwise as per the above quoted order-in-original which was upheld by the impugned order-in-appeal. 3. During the hearing, Ld. advocate referred to the Public Notice No. 112 (RE-2010)/2009-14 dated 15.05.2012, Notification No. 31 (RE-2013)/2009-14 dated 01.08.2013, Public Notice No. 32(RE-2013)/2009-14 dated 23.10.2013 and Public Notice No. 35(RE-2013)/2009-2014 dated 30.10.2013 to contend that SION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9; only mean that what follows them is only illustrative and not exhaustive. 4. We have considered the contentions of the appellant. The appellant has contended that the provisions of Notification No. 31 (RE-2013)/2009-14 dated 01.08.2013 cannot be applied retrospectively. Para 2 of the said notification is reproduced as under: 2. After para 4.2.24 of FTP a new para 4.1.15 is inserted. 4.1.15 Wherever SION permits use of either (a) a generic input or (b) alternative inputs, unless the name of the specific input(s) [which has (have) been used in manufacturing the export product] gets indicated/ endorsed in the relevant shipping bill and these inputs, so endorsed, match the description in the relevant bill of entry, the concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arified that if the DFIA has been endorsed as transferable by the concerned RA before 01.08.2013 the provision of Notification No. 31 (RE-2013) 2009-2014 dated 01.08.2013 will not be applicable to such DFIA. The net essence of the aforesaid Public Notices/ Notifications is that as far as the impugned goods are concerned the only Public Notice which is applicable is Public Notice No. 112(RE 2010)/2009-2014 dated 15.05.2012 as ail the DFIAs produced by the appellant were endorsed prior to 01.08.2013. The said Public Notice is therefore reproduced below in full: In exercise of the powers conferred under Paragraph 2.4 of the Foreign Trade Policy, 2009-2014 and Paragraph 1.1 of Handbook of Procedures (Vol. 1), the Director General of Forei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nuts/betel nuts were not specifically mentioned in the SION for Entries Nos. G-7 and G-46 pertaining to leather goods against the export of which the said DFIAs were issued. Thus, in terms of Public Notice dated 15.05.2012 the DFIAs produced by the appellant cannot be allowed to be used for the import of Areca nut / Betel nut. There is no ambiguity with regard to the interpretation of the aforesaid Public Notice. Indeed, so as to ensure that this clearly worded Public Notice is not attempted to be mis-interpreted, the said Public Notice itself contained para 4 to state that the effect of this Public notice was that w.e.f. 15.05.2012 import of Areca nut (i.e. Betel nut) as an input would be permitted only when it is by an actual user or by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 Areca nuts/ betel nuts are allowed to be imported under such DFIAs by non actual users like the appellant only if areca nuts / betel nuts were mentioned specifically in the related SION. The CESTAT judgment in the case of Global Exim (supra) cited by the appellant is not in relation to Areca nuts nor is that an interpretation of Public Notice dated 15.05.2012. Also Public Notice No. 35(RE-2013)/2009-2014 dated 30.10.2013 is not being applied retrospectively in the present case. In the said judgment in para 7 the following is stated: 7. It is settled law as held by the Hon'ble Bombay High Court in the matter of Narendra Udeshi - 2003 (156) ELT 819 (Bom.) that by way of Circulars and Public Notice, restrictions and prohibitions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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