9911796707
TMI Blog2018 (3) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant who had sought it. Therefore, the said advance ruling is not applicable to the present appellants - appeal dismissed - decided against appellant. - Appeal No. C/70463 & 70435 /2016-CU[DB] - Final Order No. 70532-70533/2018 - Dated:- 6-3-2018 - Mrs. Archana Wadhwa, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri R. K. Hasija, Advocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar Both the appeals are being decided through a common order for the reason that the issue involved in both of them is same. The issue involved is, whether importer who is not having manufacturing unit in SEZ is eligible for exemption of Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported and moved to Arshiya FTWZ Khurja under an into-bond bill of entry, goods were warehoused in a warehouse of M/s Arshiya Supply Chain Management Pvt. Ltd., and an ex-bond bill of entry was filed for taking goods to appellant s factory located in DTA. I find that two things are very clear and unambiguous i.e. (i) goods were imported by the appellant for its own use for manufacture of excisable goods in its factory located in DTA and (ii) imported goods were tran-shipped from customs port to FTWZ Khurja for warehousing for a short period before clearance in the DTA. It is undisputed that the appellant does not have any unit in FTWZ Khurja. The appellant as placed reliance on the decision of the Advance Ruling Authority in re GE India I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concepts of stock transfer and clearance from SEZ to claim the benefit of exemption from SAD. It is well settled legal proposition that what is not permitted directly cannot be allowed to be done indirectly. On consideration of all material facts, I find that the camouflage or mirage created by importation of goods by using FTWZ facility and keeping the goods warehoused therein for some time is readily dispelled by allowing a bit of light generated by facts and statutory provisions. I find that the goods were imported by the appellant for its own use in a DTA manufacturing unit and such import had no relation to any activity in SEZ. The appellant has relied upon several decisions to help its cause. I find that the facts are completely dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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