9911796707
TMI Blog2004 (11) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... is own industrial unit or in any other unit including a jobbing unit. In the face of the above definition, the Revenue's contention that at least some activity or any manufacturing process must he carried out in his factory premises in order to categorise him as manufacturer-exporter , cannot be countenanced. In the present case also there is no material before us to take a different view. Following the above view expressed by us in the final order Navjyothi International[ 2004 (9) TMI 178 - CESTAT, CHENNAI] and M/s. Bharat Steel Corporation[ 2004 (11) TMI 234 - CESTAT, CHENNAI] , we hold that the charge of breach of conditions of the Customs Notifications does not survive against the appellants in the wake of the JDGFT's order dated 10-12-2003 which by now is final and binding on the Customs authorities. Thus, we hold that the impugned order is not legal and proper and we set aside the same and allow the appeal with consequential relief if any, as per law. - HON'BLE P.G. CHACKO (J) AND JEET RAM KAIT (T), MEMBERS For the Appellant : V. Balasubramaniam, Adv. For the Respondent : R. Bhagyadevi, SDR Order Jeet Ram Kait, Member (T) 1. This appeal is directed against the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JDGFT, Chennai for issue of Advance licences. The name and address of the applicant/appellants was mentioned as M/s. Ashok Enterprises No. 327, 1st Floor, Mint Street, Chennai-3 and they have declared themselves as the manufacturer-exporter having factory for manufacture of export product at 183 Waltax Road, Chennai-3. The licence was issued as per actual user condition and in terms of the actual user and other conditions, the appellants were liable to utilise the imported raw material for the manufacture of Stainless Steel Utensils (SS Utensils for short). As a follow up action, statements were obtained from various persons. The outcome of the investigation conducted by the' DRI was informed to the JDGFT, Chennai for appropriate action. The said authority issued a show cause dated 14-2-2003 proposing action for imposing fiscal penalty, cancellation/suspending the IE Code, cancelling all the licences issued to them and to refuse further licences to the appellants. A report dated 4-2-2003 was sent to the Regional Director of Industries and Commerce, Chennai for appropriate action. The show cause notice issued by the JDGFT culminated in the adjudication order by order dated 10-12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was fulfilment of the export obligation, realization of foreign exchange, discharge of customs bond, return of the Bank Guarantee by them and cancellation of the bond by the Bank. He has also submitted that the Commissioner's finding that the appellants had procured utensils from the domestic market and exported the same was not supported by any evidence. He has further pleaded that the appellants, despite being a manufacturer-exporter were entitled to get the manufacture of exported goods done in a jobbing unit which was admittedly done by them at 183, Waltax Road and the final packing and export operations were carried out from the Godown at 11, Pillayar Koil Street, Waltax Road, Chennai-3. He has also submitted that there was no allegation made against the appellants in the show cause notice that the appellants failed to maintain proper records of the manufacturing done by the appellants themselves and those got done from the job worker. He has pleaded that in any event, inasmuch as the export-obligation has been fulfilled, and the JDGFT has dropped all the penal proceedings against the appellants and that order having not been challenged, it has attained finality, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he final closure of the cases by issuing export obligation discharge certificate . 6. We note that a similar order of the JDGFT was there in the case of Navjyothi International v. CC, Chennai passed by this Bench vide final order No. 806/2004, dated 9-9-2004, [2004 (177) E.L.T. 875 (T)] in Appeal No. C/9/2004, wherein we expressed the following view on the effect of the JDGFT's order : 8. The JDGFT's order is a quasi-judicial order passed in 8. adjudication of a show-cause notice issued to the importer (appellants) by that authority. It is an order appealable under Section 15 of the Foreign Trade (Development and Regulation) Act, 1992 which provision reads as under: 15 Appeal. (1) Any person aggrieved by any decision or order made by the adjudicating authority under this Act may prefer an appeal: (a) where the decision or order has been made by the Director, General, to the Central Govt. (b) where the decision or order has been made by an officer subordinate to the Director General or any officer superior to the Adjudicating authority authorized by the Director General to hear the appeal. within a period of forty-five days from the date on which the decision or order is ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omestic market and the utensils exported by them were bought-out goods. It seems that the definition of Actual user (Industrial) as appearing in para 3.5 of the EXIM Policy 1997-2002 and also the definition of Jobbing as appearing in the said EXIM policy at para 3.28 has not been properly appreciated by the Revenue. These definitions are reproduced below for convenience of reference; 3.5 Actual User (Industrial) means a person who utilises the imported goods for manufacturing in his own industrial unit or manufacturing for his own use in another unit including a jobbing unit. 3.28 Jobbing means processing or working upon of raw materials or semi-finished goods supplied to the job worker so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process. 7.1 It is clear from the definition of Actual user. (Industrial) that the importer is free to manufacture the final product in his own industrial unit or in any other unit including a jobbing unit. In the face of the above definition, the Revenue's contention that at least some activity or any manufacturing process must he carried ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
