TMI Blog1997 (5) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... lso claimed exemption from duty in terms of Notification No. 80 of 1995 and No. 204 of 1992. M/s. Alpha Exim, Appellant in Appeal No. C/29 imported a consingment of polyester fabrics and claimed clearance against a transferable licence and exemption of duty in terms of Notification No. 80 of 1995. 2. The Customs at Nhava Sheva Port were of the view, after examination of the goods that the material is imported, that its denierage differed from that of the material which required for making the goods which had been exported. Notices were therefore, issued to both importers proposing confiscation of the goods and denial of the benefit of the notification. The importers resisted the notices, taking the stand that the licences had been transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of this Tribunal in Garment Craft v. C.C. - Order No. 2960 of 1996. The Advocate for the respondents contends that once the export obligation has been fulfilled and the licence is permitted to be transferred, the Customs cannot once again ask a person who makes an import under such a licence to establish the nexus that the original licensee is required to be established. He seeks to distinguish a decision of the Tribunal of Garment Craft on the ground that it dealt with Notification No. 117 of 1988, which is differently worded from the notification presently under consideration. He relies upon the decision of this Tribunal in NITCO Marbles and Grannite Private Limited v. C.C. - 1996 (63) ECR 111. 4. Notification No. 80 of 1995 exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he inputs used in the export details, and that flexibility can be provided in respect of denierage of yarn upto the level where there is no change in the basic and additional goods. The Circular No. 4 of 1993, dated 4th March, 1993, of the Board provided that where licences had been transferred by the Office of the Director General, Foreign Trade, a close nexus should not be sought to be established with reference to quality and specification of the inputs vis-a-vis export products. The same reasoning finds expression in the decision in NITCO Marbles and Grannite. The Bench held in Paragraph 4, that when the export is made under a DEC, the documents are first scrutinised by the Customs who after being satisfied make necessary entries relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would equally be the case of benefit of the Notification. 6. The Departmental Representative cited various decision in support of the appeal. In Jain Export v. U.O.I., the Court held that his letter of authority holder cannot have greater rights than the licensee. A letter of authority holder, in terms of the provisions of the policy which then existed, was permitted to place orders, open letters of credit, and carry out other specified activities in respect of the licence for which he had authority, to facilitate import of the goods. However the policy expressly provided that the letter of authority holder was to carry out these activities on behalf of the licensee and to pass on the goods to the licensee. The letter of authority holde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
