TMI Blog2001 (7) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 months from the date of issuance of that import licence. The DEPB under the said policy may be issued either on post-export or on pre-export basis. 2.What will be the value of the exported goods that is subject matter of Customs Department after valuation of the goods exported by the Customs Department. The licensing authority is the Director General of Foreign Trade, which issues the Duty Free Import Licence to the exporter. 3.Learned Counsel for the Petitioner Shri Bazoria has submitted that between June and July 1999 the Petitioner effected export of 33 consignments of finished glass beads under the DEPB scheme to Foreign buyer namely M/s. Chang Zeng Exporters, Singapore. The shipping bills filed by the petitioners were finally assessed by the Customs Authorities and goods were exported. The details of the goods exported and assessed are given at Page 36 of the Paper Book. 4.If M/s. Chang Zeng Exporters have received and accepted the goods exported and also the payment has been made of all the invoices through the banker of the Petitioner No. 1. 5.The Petitioner after export filed shipping bills along with application and other required documents as provided under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner is directed to place those applications immediately before the authorities so that all the cases can be disposed of within time as indicated by this Court. 10.Learned Counsel for the Petitioner/Appellant submits that after final assessment learned Single Judge cannot give direction to the authorities under the Foreign Trade (Development and Regulation) Act to take all possible steps including the valuation for the purpose of issuance of the Duty Entitlement Pass Book. The case of the Petitioner/appellant is that the authorities under Foreign Trade (Development and Regulation) Act have no power to make the assessment of goods exported. Assessing authority is Customs Department. They have made the final assessment of the goods exported. There is no provision which authorise even the Customs Authorities to reopen those assessments for valuation of the goods, which are exported and finally assessed. 11.Learned Counsel for the Foreign Trade Department submitted that under the hand book which provides the procedures for assessment is competent for reassessment, if it is found that the value of goods exported has not been correctly disclosed or there is fraud on the part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 69/97, Circular No. 23/99 are relevant. 16.Mr. Bazoria learned Counsel for the Petitioners/Appellant submitted that in case of these 33 consignments, shipping bills were submitted and final assessment has been made and even DEPB has been issued in case of 1 to 24. The DEPB has not been issued in case of item Nos. 25 to 33 on the ground the department has some doubt that the value declared by the Petitioner is on very high side from the market value. Therefore, the Department wants to relook into the cases in which the final assessment has already been made. He further submits that firstly after final assessment, the goods are exported there is no provision, which authorized the Customs Department to relook of the assessment finally made and Foreign Trade Department has no power to question the value of assessed by the Customs Department. 17.He drew our attention to Circular No. 69/97, which was issued on 8th December 1997. Thereafter, it was amended by Circular No. 79/98 on 22nd October, 1998 and 3rd Circular 23/99 was issued on 11th May, 1999. 18.As per Circular issued on 8-12-1997, if the enquiry is not finished within 30 days than the value declared by the exporter shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k of Procedure. After verification of facts issue DEPB. 24.Learned Counsel for Petitioner/Appellant also brought to our notice that in case of petitioner and M/s. Rampati Exports, Calcutta, M/s. R. G. Sales (P) Limited, Calcutta and M/s. Transworld Impex, Cuttack, the Assistant Commissioner of Customs has addressed letter to Zonal Joint Director General of Foreign Trade stating that on preliminary enquiry it is found that goods exported are at highly inflated price with the intention to avail maximum credit under DEPB. Shri Bazoria submits that in case of one of them that is M/s. Rampathi Exports, has challenged the show cause notice of adjudicating authority, for reassessment on the ground of mis-declaration of the value of the goods. 25.In appeal, the Commissioner of Customs (A) has dropped the proceedings initiated on the basis of show cause notice. Commissioner has also taken the view that there is no evidence to invoke the provision to Section 28 of the Customs Act, 1962. 26.Mr. Bazoria further submits that in case of M/s. Rampathi Exports and case of this Petitioner the value of the goods declared almost similar and that value has been accepted in appeal by Customs Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nquiry can be extended without any limit in cases where only provisional assessments is made as required under Circular No. 23/99 dated 11-5-1999 or assessments can be reopened where deemed value has been accepted in view of the earlier circulars. 32.In the case in hand the final assessments are made after making the necessary enquiries from the market after 11-5-1999. When final assessment is made after market enquiry Commissioner has no power to reopen the assessment for further enquiry. We do not understand in what way it helps the Department or how the Department can reopen the final assessments made after 11-5-1999. 33.After Circular dated 11-5-1999 that deeming Provision has been omitted and a new procedure has been substituted that in case where some doubt has bean raised by the Commissioner of Customs of export goods that value has not been correctly declared or shown in the shipping bills there would be a provisional assessment but the goods will not be detained and after show cause notice the final assessment will be made and exporters will be entitled only on the value finally assessed after show cause notice. As stated above if after enquiry final assessment has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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