9911796707
TMI Blog2017 (7) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... DU was given by the SEZ Authorities on 05.12.2014, the final exit order was issued in Order No.1/12/2008-EOU-CSEZ/473, dated 19.03.2015. 2. While the request for exit from EOU was under consideration, the appellants had continue to export the goods manufactured from the Unit and in the process they have filed 46 Shipping Bills for the export of 100% Silk Fabrics. These shipping Bills were filed as free bills without claiming any export incentive nor the same was filed under any Export Promotion Schemes. When the Appellants approached the Additional Director-General of Foreign Trade (ADJFT) for claiming Chapter 3 benefits of Foreign Trade Policy (FTP) in respect of those 46 shipping bills, it was not entertained by the DGFT and a 'NOC&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(a) of the Circular No.36/2010-Cus., dated 23.09.2010. 4. The present appeal is against the rejection of the assessee's request for issuance of NOC by the Customs, which stand primarily rejected on the ground of non-filing of intent declacation in the shipping bill. 5. After hearing both sides and having gone through the impugned order, I find that the Revenue was approached by the appellants for issuance of NOC as required by the DGFT authorities. Such a request has been rejected on the ground that while filing the free shipping bills during the intermittent period, i.e., from period of intimation of appellants decision to exit EOU to the final order for exit having been given by the authorities, Shipping bills were filed without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U scheme, which allowed self-examination. As such, the rejection of the NOC request of the assessee is not justified. 7. The sole ground on which such a request made by the appellant stand rejected by the Commissioner is non-filing of intent declaration. Admittedly, such a declaration is a procedural requirement and it cannot be adopted as a ground to deny substantive benefits which are otherwise available to an assessee. If the factum of availability of substantive benefits can be arrived at otherwise also, the non-adherence to a particular declaration cannot be adopted as a ground for denial of such substantive benefits. 7.1 I also find that the said non-declaration was on account of the fact that the appellants continued to be an EOU d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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