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TMI Blog2019 (1) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... 1(iii) of Notification No. 99/2009-Cus. as well as paragraph 4.24 A(a)(iv) of HBP v.1 require the authorization holder to submit an application in Aayat Niryat Form along with prescribed documents before making the shipment. The phrase before making the shipment is only to be interpreted as before making the first export shipment and surely not before the receipt of the first import of raw material from overseas. The premises on which the ground of appeal has been filed by the Revenue is flawed - appeal dismissed - decided against appellant. - Appeal No.: C/00209/2012 - Final Order No. 40130/2019 - Dated:- 18-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri. B. Balamu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi, which inter alia informed that the Customs could should not have any objection to allow clearances of the import consignment as the flexibility to import the items has been given at para 4.24 A(a)(i) of HBP v.1 with the limitation given at para 4.24 A(b) of HBP v.1 . The Department is aggrieved by the Order of the Commissioner (Appeals) and has filed this appeal. 3. Today when the matter came up for hearing, on behalf of the Department Ld. AR Shri. B. Balamurugan reiterated the grounds of appeal. He also submitted as under : (i) As the imported items are itself finished goods/end product/output, there cannot be any SION norms for that at present or in future; (ii) Notification No. 99/2009 vide para (iii) requires the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cast Copper Wire Rod. 5. Heard both sides and have gone through the facts of the case. 6.1 The first issue in dispute concerning eligibility to import Off Grade Copper Cathode has been more than clarified by the DGFT vide their letter dated 07.05.2013 which inter alia gratifies the import of the Off Grade Copper Cathode. 6.2 Both the conditions namely 1(iii) of Notification No. 99/2009-Cus. as well as paragraph 4.24 A(a)(iv) of HBP v.1 require the authorization holder to submit an application in Aayat Niryat Form along with prescribed documents before making the shipment. The phrase before making the shipment is only to be interpreted as before making the first export shipment and surely not before the receipt of the first imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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