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2015 (10) TMI 2614 - CGOVT - Central ExciseMisdeclaration of the export of goods - DEPB Scheme - procedural infirmity - applicability of rule 19 of CER, 2002 - applicant initially exported the goods under ARE-1 No. EX/109/2005-06, dated 31-10-2009 under DEPB scheme, duly sealed and signed by the Inspector of Central Excise. At the port of export, the Customs officials refused to sign the same on the ground that the ARE-1 was not signed by the Superintendent, Central Excise. That being advised by the Customs authorities the applicant prepared another ARE-1 with the same number and date and same details and the same was produced before the Customs authorities as self-sealing in order to export the goods expeditiously. That the Customs authorities after being satisfied allowed the export and signed the duplicate copy of the ARE-1. Held that: - the applicant has contravened the provisions of Rule 19 of the Rules, ibid inasmuch as the applicant has prepared parallel set of statutory documents which cannot be created. ARE-1 is in the nature of an application made to the proper officer for removal of goods for export under Rule 18. If for any reason such an application is not found fit for use to remove the goods for export it should have been withdrawn or amended with the approval of the proper officer as laid down in Notification No. 43/2001, dated 26-6-2001. There is nothing on record to show that any such effort was made by the applicant. The applicant instead created a parallel set of statutory documents which is not laid down in Notification, therefore is not correct. Imposition of penalty u/s 11AC - Held that: - the order passed by Commissioner (Appeals) is erroneous and not maintainable, the question of imposition of penalty does not arise. Application rejected.
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