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TMI Blog2024 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... the existence of Notification 188/93-Cus dated 27.12.1993. That notification extends an exemption to 100% EOUs for the import of specified goods for use in an integrated aquaculture farm and export of farm products. Inter alia, the list of specified goods is set out in a Table. Though the description of the goods in the Table do not include raw materials, the body of the notification, in clause (3), identified raw materials specifically and extended exemption thereto. The counter filed by the Customs Department before the Writ Court defended the invocation of bank guarantees based upon their concurrent reading of notifications 13/1981, 189/1993 and 196/1994. It is thus clear that the authorities have blissfully lost sight of Notification 188/1993. After hearing the parties, the Writ Court has allowed the writ petitions by order dated 30.06.2008 noticing, and rightly, that Notification No. 188/1993 had maintained the grant of exemption during the entirety of the interregnum to prawn feed and raw materials. Notification No.196/1994 itself facilitates the continuance of the exemption throughout the intervening period between 27.12.1993 and 08.12.1994. Sub-clause (i) of clause (9) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... integrated farm including hatchery, feed mill and processing unit subject to certain conditions, including that the prawns processed shall be exported. A factory was set up in Nellore and the writ petitioner commenced production in June/July of 1993. 4. Notification 13 of 1981 dated 21.02.1981 extends exemption from import duty in the event of import of articles into India for the purpose of manufacture of articles for export out of the country by 100% EOUs holding an approval from the Board of Approval. The exemption was omnibus and covered goods of the following description (i) Capital goods (ii) Raw materials and (iii) Components. On 27.12.1993, a specific exemption was granted under Notification 188/93-Cus in relation to goods imported for use in an integrated aquaculture farm and export of farm products by 100% EOUs. 5. On 27.12.1993, Notification 183/93-Cus was issued amending various notifications extending general exemptions, including Notification 13 dated 09.02.1981. It provided for the insertion of a clause after (2) in Notification 13 of Cus /81 dated 09.02.1981, as clause (3) that stated that 'nothing contained in this notification shall apply to goods imported by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grade premix of vitamins/minerals, not suitable for human consumption sea weed powder, kalp Meal, Molasses, yeast, choline chloride, Antioxidants excluding Vitamins, Licithin, Di-calcium Phosphate and Calcium Lactate which are capable of use in other than Veterinary application. Preservatives, premix taste makers, battering materials, special cooking medium, bread crumbs/powder. Packaging materials all sorts. 9. The writ petitioner was thus enjoying the exemption in respect of feed and raw materials from 09.2.1981 onwards which exemption, all parties believed, stood interrupted for a period of 342 days between 27.12.1993 and 08.12.1994 by virtue of the rescinding of the exemption for aquaculture farms under notification dated 27.12.1993. The imports made by the petitioner during the period of 342 days were released on the strength of a bond executed along with bank guarantees for 20% of the import value. 10. As the Customs Department believed that the exemption did not operate not for the period between 27.12.1993 and 08.12.1994, it sought to invoke the bank guarantees furnished by the petitioner challenging which W.P. No. 19287 of 1996 was filed seeking a mandamus directing the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excises and Salt Act, 1944 (1 of 1944); (6) the Collector of Customs may, subject to such conditions as may be prescribed by him, allow a unit to reexport the goods. Sl. No. Description of goods (1) (2) 1. Capital goods 2. Material handling equipments, namely, fork-lifts, over-head cranes, mobile cranes, crawler cranes, hoists and stackers 3. Spares of capital goods and material handling equipments, namely, fork-lifts, over-head cranes, mobile cranes, crawler cranes, hoists and stackers. 4. Office equipments, as permissible for import by the 100 per cent export-oriented units 5. Captive power plants 6. Tools, Jigs, Gauges, Fixtures, Moulds, Dies, instruments and accessories. [Notification No.188/93-Cus. Dated 27-12-1993] 14. The counter filed by the Customs Department before the Writ Court defended the invocation of bank guarantees based upon their concurrent reading of notifications 13/1981, 189/1993 and 196/1994. It is thus clear that the authorities have blissfully lost sight of Notification 188/1993. 15. After hearing the parties, the Writ Court has allowed the writ petitions by order dated 30.06.2008 noticing, and rightly, that Notification No. 188/1993 had maintained the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any notification or order issued under such rule or regulation, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not- (a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or (b) affect the previous operation of any rule, regulation, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, regulation, notification or order so amended, repealed, superseded or rescinded; or (d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, regulation, notification or order so amended, repealed, superseded or rescinded; or (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and an ..... 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