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TMI Blog2022 (9) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. However, it is found that the Tribunal has not at all dealt with the view expressed by the Original Authority in extenso as regards the manner, in which the goods imported under the export policy as also the terms and conditions of the exemption Notifications the Advance Licenses were dealt with contrary to their express conditions, which have been reproduced in the preceding paragraphs and its impact on the Order passed by the said Authority as regards confiscation, duty liability, penalty and liability as regards interest in the backdrop of the judicial precedents relied upon by the said authority. The matter remanded to the Tribunal for passing Orders afresh within a period of four months. - CUSTOM APPEAL NO.22 OF 2021 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icence is issued for duty free import of inputs, as defined in paragraph 4.1.3 subject to actual user condition. Such Licences are exempted from payment of basic customs duty, additional customs duty, education cess anti-dumping duty and safeguard duty, if any. However, the import for supplied covered under paragraph 8.2 (i) (j) will not be exempted from the payment of applicable anti-dumping and safeguard duty, if any. Advance Licence and/or materials imported thereunder shall not be transferable even after completion of export obligation. However, the licencee will have the option to dispose off the product manufactured out of the duty free inputs once the export obligation is completed. 3. According to Notifications No.43/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade Policy, as also exemption Notification No.43-2002-Cus., have been violated by the Respondent inasmuch as during the course of investigation, it was found that the Respondent M/s Lucky Forms Pvt. Ltd., had imported goods in the shape of Paper, Thermal Paper etc. at an aggregate assessable value of Rs.1,14,34,187/- involving a total import duty liability of Rs.64,72,389/- and cleared without payment of customs duty under 15 Bills of Entry which material was transferred or sold without utilizing the same in the manufacture of export products, thus, violating its export obligations. It is also stated that the Respondent fulfilled its export obligations by procuring duty free materials from the local market by availing facility under sub-rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with in detail by the Original Authority. It was urged that the Tribunal had skirted the issue with regard to the violation committed by the Respondent of the express conditions of the Advance Licenses as also exemption Notifications bearing Nos.43/2000-Cus., and 93/2004-Cus., inasmuch as the raw materials imported by the Respondent had not been utilized for the manufacture of export products for fulfillment of their export obligations and sold them in the local market and thus misused the facility of duty free import allowed under various Advance Licenses and Notifications bearing Nos.43/2000- Cus. and 93/2004-Cus. It was also stated that the Respondent had utilized locally available materials for manufacture of goods for the purpose of fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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