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2019 (12) TMI 953 - CESTAT AHMEDABADDuty free advance authorization - export of finished goods - quantity of goods importable by them is determined by Standard Input Output Norms (SION) norms. As a result, while they were permitted to import certain quantity against advance authorization duty free, they actually needed the lesser quantity to manufacture the goods required to be exported - N/N. 93/2004-Cus and 96/2009-Cus. HELD THAT:- Para 4.28 relates to regularization of bonafide default by exporters. The said provision is applicable only in cases of regularization of default and it cannot be applied straightaway to normal imports where export obligations have been fulfilled like in the instant case. Thus, it cannot be said that the provisions of Para 4.28 of HBP are applicable to all advance authorization. It is seen that the entire foundation of the Revenue’s case is based on Para 4.28(v) of HBP 2004-09 and Revenue is seeking apply the said provisions to the case where there is no default. Revenue has failed to notice Para 4.28 of HBP relates only to cases of bonafide default in fulfilling export obligation and it would naturally not apply to the cases where there is no default like in the instant case. Appeal allowed - decided in favor of appellant.
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