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2012 (11) TMI 114 - CESTAT, CHENNAIEPCG authorization - export obligation - benefit of export obligation to third party - Held that:- Under the scheme in force to obtain such a result, M/s. Infocus Marketing and Service Ltd., should have made the exports as exporters indicating the goods to have been manufactured by the appellants. However, this has not been done. - No exports have been made by M/s. Infocus Marketing Service Ltd., - exports have been made by the appellants themselves directly under claim of drawback - Customs authorities have rightly refused to make the post facto amendments sought for by the appellants with a view to benefit M/s. Infocus Marketing and Service Ltd. Such benefits they could have got if they were the exporters clearly indicating the name of their supporting manufacturer(s) and enabling the Customs authorities to make necessary verification in that regard - appeal is dismissed
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