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TMI Blog2008 (2) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the scheme through STC and MMTC. The petitioner is stated to have made inputs of Crude Soybean Oil through MMTC. Considering the contents of the said public notice dated 6-1-2005 issued by DGFT and the Department of Revenue Circular No. 10/2004-Cus., dated 30-1-2004 and also the contents of license dated 21-4-2006, we are of the view that the interests of justice would be served if interim stay of execution of the impugned order dated 9-1-2007 is granted on condition that the petitioner deposits 25% of the duty demanded under the impugned order. - 8596 of 2007 - - - Dated:- 8-2-2008 - M.S. Shah and Ravi R. Tripathi, JJ. [Order per : M.S. Shah, J. (Oral)]. - Rule : Heard Mr. Vikram Nankani for the petitioner and Mr. Harin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is also controversy about the power of the appellate authority to condone delay after expiry of the period of limitation. 5. On merits, it is submitted by Mr. Nankani that the petitioner exported Non-Basmati Rice (E/38), Sesame seeds (E/93), White Sugar (E/52/79) and Soyabean Meal extract (E/42) which are admittedly food products. It is the petitioner's case that against export of these goods, the petitioners were granted the import license on 21-4-2006 indicating that the import will have nexus with Product Group Exported as per the following proportion :- Sr. No. Exp. Product Group Name % of Eligible Exports 1 67/Food Products 100.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cretary to the Govt. of India made a specific amendment through public Notice No. 42/2004-2009, dated 6-1-2005 stating as under :- "Import of all edible oils classified under Chapter 15 of ITS (HS) Classification of Export and Import items, shall be allowed under the scheme only through STC and MMTC." It is the petitioner's case that since the petitioner had made the imports of Crude Soybean Oil to MMTC, the petitioner was entitled to get the benefit of scheme in respect of import of Crude Soybean Oil. It is further submitted that the terms and conditions of the notification did not require the petitioner to use the imported goods for the purpose of manufacturing the exported goods. In fact, the export took place first and thereafter, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be permitted, the DGFT himself vide subsequent public Notice No. 42 of 2006, dated 6-1-2005 specifically permitted import of edible oils under the scheme through STC and MMTC. The petitioner is stated to have made inputs of Crude Soybean Oil through MMTC. Considering the contents of the said public notice dated 6-1-2005 issued by DGFT and the Department of Revenue Circular No. 10/2004-Cus., dated 30-1-2004 and also the contents of license dated 21-4-2006, we are of the view that the interests of justice would be served if interim stay of execution of the impugned order dated 9-1-2007 is granted on condition that the petitioner deposits 25% of the duty demanded under the impugned order. 9. In the facts and circumstances of the case, we acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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