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Issues:
1. Allegation of not effecting exports under DEEC Scheme despite filing Shipping Bill. 2. Allegation of tampering with DEEC Book Part-I. 3. Dispute regarding the date of export and compliance with EXIM Policy. 4. Assessment of penalty imposition based on EXIM Policy violation. 5. Commissioner's authority to proceed with the matter after export acceptance. Analysis: Issue 1: Allegation of not effecting exports under DEEC Scheme The appeal arose from an Order-in-Original (OIO) passed by the Commissioner of Customs, Guntur, alleging that the assessee did not effect exports under the Duty Entitlement Entitlement Certificate (DEEC) Scheme despite filing Shipping Bill No. 221/93. The Commissioner noted the process of export of Tobacco to the UK and the subsequent issuance of a Value Based Advance Licence. However, the Commissioner's view on the date of export differed from the department's interpretation. The Commissioner held that the Tobacco was considered exported in discharge of the export obligation under the licence obtained, thereby setting aside the contravention charges. Issue 2: Allegation of tampering with DEEC Book Part-I The second issue involved the allegation of tampering with DEEC Book Part-I. The Commissioner found that the department failed to prove the charge of tampering and considered it a case of mere suspicion. The Commissioner emphasized that suspicion, no matter how grave, cannot substitute for proof. Consequently, the charge of tampering was not upheld. Issue 3: Dispute regarding the date of export and compliance with EXIM Policy The dispute centered around the date of export and compliance with the Export-Import (EXIM) Policy. The Commissioner's interpretation of the definition of "Export" under Section 2(18) of the Act differed from the department's approach. The Commissioner's analysis led to the conclusion that the export was valid and in accordance with the EXIM Policy, thereby rejecting the penalty imposition. Issue 4: Assessment of penalty imposition based on EXIM Policy violation The JDR argued for penalty imposition based on the alleged violation of the EXIM Policy. However, the Commissioner's thorough examination of the matter, considering Paras 66 and 67 of the EXIM Policy, led to the conclusion that the export was permissible in anticipation of the issued licence. The Commissioner's decision aligned with previous judgments and found no infirmity in the order, resulting in the dismissal of the appeal. Issue 5: Commissioner's authority to proceed with the matter after export acceptance The Counsel contended that the Commissioner lacked the authority to proceed with the matter as the export had been accepted by the relevant authorities. Citing various judgments, the Counsel argued for the acceptance of the export. However, the Commissioner's comprehensive assessment of the situation, including the acceptance of the export and compliance with the EXIM Policy, supported the decision to uphold the export and dismiss the appeal. In conclusion, the Appellate Tribunal upheld the Commissioner's decision, emphasizing compliance with the DEEC Scheme, lack of evidence for tampering, and adherence to the EXIM Policy. The dismissal of the appeal highlighted the importance of thorough examination and interpretation of legal provisions in customs matters.
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