Home Case Index All Cases Customs Customs + AT Customs - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 72 - AT - CustomsBonafide exporter - export of leather labels - Benefit of Notification No. 20/99-Cus. dated 28.2.1999 - Revenue’s grievance is that appellant was not bonafide exporter in view of no exports done by appellant making use of labels imported, in the exportable goods in absence of any export - Held that:- Bonafide character of the exporter is essential to avail the duty exemption under Sl. No. 83 of the Notification above. No doubt the appellant was registered with Apparel Export Promotion Council. But the object of the notification to grant duty exemption to the bonafide exporter is to earn foreign exchange for the country. Appellant failed to establish whether it has earned any foreign exchange out of the use of the imported goods exporting goods. In absence of earning of foreign exchange for the country, public interest is defeated. That questions bonafide of appellant. No doubt the notification does not contain any end use condition. Plea of appellant as to absence of end use condition in the notification does not bring a difference to law when object of the notification is to serve public interest. Exemption is granted in public interest to encourage exports so that foreign exchange is earned for this country. Therefore, any act defeating such purpose disentitles to the benefit sought to be granted by the notification. Accordingly, for all the reasons stated above, it is not possible to hold that the imports were made by bonafide exporter. Benefit of the notification is rightly deniable to the appellant who has defeated public interest. - Decided against assessee.
|