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2016 (11) TMI 1116 - AT - CustomsClearance of goods under DEEC Scheme - import of Fourspar powder - goods warehoused and on expiry of wrehousing period, the goods were instructed to be cleared - denial of DEEC scheme - Held that: - reliance placed on the decision of the case of the case of M/s. KLJ Plastics Limited vs. Commissioner of Customs, Chennai [1999 (11) TMI 286 - CEGAT, MADRAS] where it was held that the DEEC scheme does not disentitle them from its benefit merely because bond period has expired. The DEEC scheme and the provisions relating to storage of goods under Customs Bond are originating from two different statutes and are independent of each other. The DEEC scheme cannot be used to override the provisions of Customs Act, 1962, with respect to expiry of bond period. Though an advance licence issued after bonding of goods could be used to de-bond them, as per para 7.17 of the Hand Book ibid, the EXIM policy nowhere says that this could be done even after the Bonding period has expired. Therefore, that situation is to be dealt with only under the provisions of Customs Act, 1962. Denial of DEEC scheme not justified - appeal dismissed - decided against appellant.
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