9911796707
TMI Blog2002 (7) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... towards fulfilment of export obligation." 3.A further Policy Circular being No. 19 for 1997-2002 was issued on 10th July, 1998 which is in the following terms : "This issue has been examined and it has been decided that wherever the DEPB rates have been reduced or value capping has been imposed the reduction of rate or imposition of value cap shall not be applicable wherever the consignment of exports under DEPB have already been handed over to the customs authorities prior to the date of notification for examination and clearance for exports. This issues with the approval of Commerce Minister." 4.The petitioner herein filed eight shipping bills through its Clearing House Agent bearing S. No. 1091548 to 1091555, dated 28th, March, 2000 for export of acrylic shawls under the said scheme claiming the DEPB drawback duty, drawback scheme, DEPB Serial No. 40 of product group 89. The goods arrived at Customs Bonded/Notified i.e. Inland Container Depot at Tughlakabad, New Delhi run by the Container Corporation of India on 29th March, 2000 and 31st March, 2000. The petitioner was given to understand that as there had been eight shipping bills for one container, entries in the comput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2000 to the following effect : "Kind att : Mr. B.D. Gupta Sub : 8 Nos. Shipping Bills filed on 28th of March, 2000 for export of Shawls under DEPB Dear Sir, First of all the provisions of the customs policy and the clarification are very clear, whatever may be the goods, the goods should be released provisionally the day the shipping bills were filed. The customs authorities asked us to club the shipping bills, the reason for provisions in the Customs Act for clubbing the shipping bills are not known. Once the shipping bills are filed, the duty of the customs to release the shipping bills immediately. It is for the shipping lines to collect the cargo accordingly considering FCL or LCL. As per general we can file as many as shipping bills as per requirement of the buyer. Further why for 3 days the Customs D.C. didn't release the consignment when the same remained with him on his computer system the day we filed it. Further it is authentic and against the law that till today the consignment is not released for one or the other reason for motivative consideration. The undersigned spoke to Shri Bhatia on 31-3-2000 to release the consignment, as DEPB rates will be ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3-2000 and 31-3-2000. Why there was deliberate delay by D.C. (Exports). Now as per the Policy Circular No. 19 (Re-98) 1998-2002, dated 10-7-98 issued by the Directorate General of Foreign Trade, reading as under : - "Representations have been received by the individual exporters as well as Export Promotion Councils with regard to the reduction in the DEPB rate on certain export product as well as imposition of value cap for calculation of DEPB entitlement on certain export products. This issue has been examined and it has been decided that wherever the DEPB rates have been reduced or value capping has been imposed, the reduction of rate or imposition of value cap shall not be applicable wherever the consignment of exports under DEPB have already been handed over to the Customs Authorities for examination and clearance for the exports." As per this Policy Circular of the DGFT which confirms where the DEPB rates are reduced but the goods are presented for examination and clearance, the DEPB rate will be taken for the date on which the goods presented for examination/clearance and let export. The DEPB rate as on 31-3-2000 was 17% whereas the rate on 1-4-2000 is 9%. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the shipping bills filed by the petitioner at the rate of 9% where against again the petitioner filed a representation. By an order dated 27th March, 2001, upon taking into consideration the respective contentions, the Dy. Commissioner of Customs (Exports) arrived at the following findings : I have carefully gone through the facts of the case, the"10. averments made by the exporter in their letters and the record available on the file. 11. It is observed that last batch of goods arrived in the CONCOR shed at 1800 hrs on 31-3-2000 and exporter/CHA had not presented the goods for registration (Goods arrival) on that date itself. It shows that since "Package Details" were not available with CHA till 18.00 hrs. on 31st March, 2000 and the exporter/CHA had not taken the permission for clubbing the above-mentioned 8 Shipping Bills from the competent authority, they could not present the goods for registration (Goods arrival) in EDI system on 31st March, 2000. It is further observed that the permission for clubbing was granted after a reasoned application was put up by the CHA/exporter on 1st April, 2000 and after that the export goods were got registered in EDI system on 1-4-2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.Mr. Y.P. Narula, the learned Counsel appearing on behalf of the respondents, however, would submit that Chapter 15 of the Export and Import Policy deals with miscellaneous matters. Clause 15.15, according to the learned Counsel, had not been correctly reproduced by the petitioner for reasons best known to it, which merely shows the date of shipment/dispatch in relation to the exports. In that view of the matter for the purpose of shipment the following circular whereupon the petitioner has placed reliance, was not at all relevant as regards arrival of consignment : "However, wherever the Policy provisions have been modified to the disadvantage of the exporters, the same shall not be applicable to the consignments already handed over the Customs for examination and subsequent exports up to the date of the Public Notice. Similarly, in such cases where the goods are handed over to the customs authorities before the expiry of the export obligation period but actual exports take place after expiry of the export obligation period, such exports shall be considered within the export obligation period and taken towards fulfilment of export obligation." 14.The learned Counsel would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AC, (Exports) ICD permitting factory-stuffing. He will also present the details of additional particulars, if any, listed out in Annexure - C. In case clubbing of consignment the fact should be clearly mentioned in Annexure - C. The examining officer will enter these details including the date of arrival of the whole consignment, and mark the Electronic Shipping Bill and additional documents to the Superintendent of the Export Shed, who will assign an examining officer for the shipment and intimate the officer's name and packages to be examined on the checklist and return it to the exporter or his agent. The examination officer will inspect/examine the shipment and enter his report in the system. There will be no need for a written examination report. He will then mark the Electronic Shipping Bill along with all original documents and checklist to the Superintendent of Export Shed. If the Superintendent is satisfied that the particulars entered in the system conform to the description given in the original document and physical examination, he will be proceeded to allow "Let Export" orders for the shipment and inform the exporter or his agent. The checklist and the declaration alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this connection has been placed on S.B. International Ltd. etc. v. Asstt. Director of General of F.T. Ors., 1996 (82) E.L.T. 164 (S.C) = AIR 1996 SC 2921 and Mihir Textiles Ltd. v. Collector of Customs, Bombay - 1997 (92) E.L.T. 9 (S.C.) = (1997) 10 SCC 558. 17.Clause 15.5 of the Exports and Import Policy whereupon reliance has been placed by the learned Counsel for the petitioner, in our opinion, has no relevance to the fact of the matter. A bare perusal of the same would clearly go to show that the same deals with the date of shipment/dispatch in respect of exports and therein the respective dates have been mentioned depending upon the mode of transport as specified therein. 18.The subsequent statement made therein which is in the nature of a proviso, therefore, will have to be read in the context of the main provisions namely, mode of transportation. It is not in dispute that the respondents have laid down the procedures as regards computerized processing of shipping bills under the Indian Customs, EDI System (Exports) at ICD, Patparganj. The said procedure appears to have been made known to the public by Public Notice No. 13/1998, dated 20th March, 1998 issued by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facility provided by the Government - an incentive. There is no right to advance licence apart from the Policy. No citizen has a fundamental right to import, much less import free of duty. By granting the advance licence, the licensing authority tells the licencee - "I am permitting you to import raw materials, components, etc., of a particular value free of duties but you must export goods of a particular value (determined as per value addition norm in vogue on the date of licence) within a particular date. If you fail to do so, you will be liable to levy of penalties and other action according to law." The duty free import of raw materials, etc., is permitted to enable the exporter to sell his goods abroad at a more competitive price, thereby fetching precious foreign exchange for the country. Mere making of an application does not create any right in the applicant since he has no pre-existing right to such licence. His right is only that which is given by the Policy. The situation could have been different if the Policy had said that a person exporting goods of a particular value shall be entitled to an import licence of a particular value; in such a case, the export of goods ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
