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TMI Blog2008 (4) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... (J) and K.K. Agarwal, Member (T) Shri Hitesh Shah, SDR, for the Appellant. Shri T. Viswanathan, Advocate, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is an appeal filed by revenue. The brief facts of the case are that the respondents M/s. Rajasthan Spinning and Weaving Mills Ltd. had imported capital goods valued at Rs. 2,39,84,198/- against EPCG licence and cleared them at concessional rate of duty under Notification No. 160/92-Cus. dated 20-4-1992. In terms of conditions stipulated at S. No. 2 of the table to Notification No. 160/92-Cus., dated 20-4-1992, the importers were under obligation to export finished products equivalent to four times the CIF value of the goods imported, within a period of five ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods but for the exemption contained therein in respect of which the conditions specified in column (2) of the table have not been complied with. Since in this case the respondents could not produce any evidence to show that the goods exported were manufactured out of imported capital goods, the show cause notice sought to confiscate the goods and demanded duty amounting to Rs. 49,46,596/-. 3. The above show cause notice was adjudicated by the Commissioner of Customs, who held that there was no requirement under the notification that the respondents are required to maintain any record showing production from the capital goods imported under EPCG scheme and all that was required was to file a declaration that the goods exported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and production of evidence in this regard has been done away with and the exporter is how required to produce evidence of discharge of export obligation to the satisfaction of Assistant Commissioner of Customs directly. Such evidence in case of exports made under EPCG scheme may be in the form of statement signed by the exporter and certified by the Chartered Accountant supported by export promotion copies of shipping bills with respective bills of lading. The statement should also include a declaration from the exporters confirming that the goods exported were manufactured using the capital goods imported under the EPCG scheme against the particular licence. It was his contention that though this statement has been submitted by the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 issued vide F.No. S/40-SPL-148/94 EPCG where also imports were made under Notification No. 160/92-Cus. and it was held that once a certificate has been issued by licencing authority, the same cannot be questioned by the Customs. A similar order has been passed by the Commissioner of Customs, Nhava Sheva vide Order No. 14/2004 dated 6-4-2004 is sued vide Order No. S/10-01/04 EPCG(JCH). Both these orders, as per his information, have been accepted by the department and not challenged. Therefore, a different view cannot be taken in their case. 6. Additionally it was submitted that the goods e by them were manufactured by use of capital goods imported under EPCG scheme only and in this regard he refers to the statement of Shri Nirmal Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould include a declaration from the exporter confirming that the goods exported were manufactured using the capital goods imported under the EPCG scheme against a particular licence. It nowhere requires verification of the statements. Though we admit that the customs cannot be de barred from verifying these statements, but for that the evidence to prove to the contrary has to be brought by the customs and not by the respondent. The respondents have given sufficient explanation substantiating their claim that the exported goods were manufactured out of the imported capital goods against the disputed licence. There is not an iota of evidence to the contrary by the Customs. Besides under Notification No. 160/92-Cus. the fulfilment of export o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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