9911796707
TMI Blog2007 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... eeraiyan, Member (T) [Order Per: Mrs. Archana Wadhwa, Member (Judicial)]-1. As per facts on record, the appellant herein M/s Goodwill Clothing Co. were issued two advance licenses for duty free import of goods, in terms of Notification No. 203/92-Cus. dt.19.5.92. In as much as the said advance licenses are transferable, they were transferred by the appellant to one M/s Verma Chemicals, who imported the goods under the authority of the same. Subsequently, the appellants were issued two Show Cause Notices raising the demand of duty against them on the ground that the condition of Notification No. 203/92 as regards non-availment of Modvat Credit in respect of the input used in their exported product do not stands fulfilled. The said de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods. Inasmuch as the respondents before the Hon'ble High court was himself an importer but was not the transferer of the advance licenses, the Hon'ble High Court has held that no demand of duty can be confirmed against him in case of the import made against the advance licenses by the transferees of the goods. It has further been argued that in any case, the appellant, at the time of export had made declaration that no modvat credit stands availed by them. To the same effect was the declaration by the merchant manufacturer. Subsequent enquiries conducted by the revenue are in the nature of a report dated 22nd August, 2000 given by the Superintendent which also admits that there is nothing on record to correlate the taking of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or export under AR-4 No.1/94-95, dt.24.10.94 and AR-4 No.2/94-95 dt.17.1.95, through their agent M/s Goodwill Clothing Co. M-105, Connaught Place, New Delhi and AR-4 No.3/94-95 dt.24.2.95 through their agent M/s PCL Exports, M-105, Connaught Place, New Delhi. Since the relevant AR-4 do not incorporate, details regarding advance licences, therefore, it is not possible to ascertain whether the said exports were made against obligations of impugned advance licences. However, reversal of Modvat credit in all three instances was done and details are as per annexure to this letter. Since the copies of relevant Shipping bills and advance licences are not available with the concerned Range office, the supporting manufacturer is being asked to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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