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TMI Blog2018 (7) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... that the case of violation of the Exim Policy by the 100% EOU/EPZ be fresh settled by the Development Commissioner and only thereafter Customs should confirm the demand. On this account, that would avoid the situation wherein the allegation in the notice might be found unsustainable in terms of Exim Policy/Customs law and may have to be dropped by the Department itself. Appeal dismissed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OP was revised to include the additional items, namely, garments and jewellery, in terms of Para 32.3 (b) of Appendix 14-II of Hand Book of Procedure, Volume I, 2002-2007 in addition to existing LOP F.No.FSEZ/LIC/T- 10/99/1511 dated 12.05.1999 for the purpose of export from the appellants. In the LOP, vide which the dis-similar items, namely, garments and jewellery, were incorporated was deleted w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department could issue another show-cause notice if there is any infraction of EXIM Policy if held so by the Development Commissioner, FSEZ. This has not been done FSEZ authority and thus there appears no contravention of the Policy. 4. Per contra, the ld.D.R. for the Revenue, has reiterated the grounds contained in the Appeal Memorandum and also stated that the impugned order has been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified that the case of violation of the Exim Policy by the 100% EOU/EPZ be fresh settled by the Development Commissioner and only thereafter Customs should confirm the demand. On this account, that would avoid the situation wherein the allegation in the notice might be found unsustainable in terms of Exim Policy/Customs law and may have to be dropped by the Department itself. We have not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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