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2013 (12) TMI 706 - CESTAT MUMBAIDenial of benefit of Notifications No. 46/2002 and 40/2006 - Clearance of 100% Cotton yarn dyed woven fabrics - Held that:- when exports were made shipping bill was filed with Customs Authorities and in the shipping bill a declaration to the effect that it is under DFIA scheme would have been made. In such a situation, customs officers also should have verified the specifications. Having allowed export of motors with input specifications as bearings upto 50 mm bore, it may not be appropriate for the customs authorities to insist on technical specifications at the time of import of bearings. Further, we also find that the specifications provided in the DFIA authorization have to be considered as sufficient for the customs purposes since the specifications are based on goods exported under a shipping bill. Therefore the responsibility to ensure that exporter gives a proper declaration while making exports in the shipping bill lies on both customs as well as DGFT authorities and having missed the bus at the time of export, it may not be correct to insist on specifications from a transferee of DFIA. Further, we also take note of the fact that DGFT is supposed to ensure that all the requirements have been fulfilled before allowing transferability - appellants are eligible for the benefit of Notification No. 40/2006-NT - Following decision of GLOBAL EXIM Versus COMMISSIONER OF CUSTOMS (EXPORT), MUMBAI [2010 (4) TMI 366 - CESTAT, MUMBAI] - Decided against Revenue.
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