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TMI Blog2017 (7) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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. It is again a well settled issue that the delay on the part of the authorities cannot act prejudice to the assessee's interest, which cannot be denied the benefits, if otherwise available. As such, the technical objection raised by the Revenue is now warranted or justified. Appeal allowed - decided in favor of appellant. - C/41871/2016-SM - 40701/2017 - Dated:- 15-5-2017 - Smt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was rejected on the ground that; though, the appellant continued to be treated as EOU unit until issuance of final exit order as per the Appendix 14-I-L of FTP, they could have filed these 46 shipping bills as EP Scheme bills instead of Free Shipping Bills for which intent declaration is not required. Instead, they have filed these 46 shipping bills as free shipping bills during the transition period for which intent declaration is mandatory as per Para. 6 of the Public Notice No.12 (RE-2012)/2009-14, dated 26.07.2012 issued by the DGFF; as per Para 4 of the Circular No.36/2010-Cus., dated 23.09.2010 free shipping bills (shipping bills not filed under any Export Promotion Scheme) are subjected to 'nil' examination. Conversion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed, they continued to remain EOU and as such, the exports were effected by them as an EOU, by following the procedures meant for EOU. This situation has arisen on account of the fact that the authorities tool longer period to accept their request. In as much as, during the said period they were under supervision and control of the EOU authorities, the intent declaration was not filed along with shipping bills. They submit that the intent declaration in terms of Chapter 3 benefits of Foreign Trade Policy for export effected through the shipping bills is only a procedural requirement and the benefits, which are otherwise available to them, cannot be denied on account of such non-following of the procedural requirement. They drew my attentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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