TMI Blog1995 (12) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... found 157 bales of mulberry raw-silk yarn of foreign origin in the godown of the premises. As M/s. Universal Overseas failed to produce any document to show the licit import of these goods, they were detained by the officers on 10-12-87. On 29-12-87, the officers verified the documents produced by Sh. Arvind Modi of Universal Overseas and found that in respect of 155 bales out of 157 bales of mulberry raw-silk yarn of Chinese origin, the party was having photo copies of Import Export Pass Books of the Calcutta Customs House in the names of Eastern Silk Industries Ltd., who are the appellants before us. On perusal, it was found that an endorsement regarding the intermediate manufacturer has been mentioned as the office of the Universal Overs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the SSI Registration Certificate produced by the parties, and that no actual verification of the existence of the factory of the intermediate manufacturer had been made by the JCCI E. Further, enquiries revealed that M/s. Universal Overseas and Sh. Chowdappa had given a portion of house with 4 looms as lease to Universal Overseas for a period of 3 years. In his statement on 21-1-88 said that he had given a portion of his factory to Sh. Rudrappa, who stated that he wanted the said premises on lease for six months only. He said that he had not entered into any agreement with Universal Overseas and said that he did not know about the Universal Overseas and had not leased out any premises to them. He said that he had leased out his premises t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85-88 which required prior intimation and endorsement of the name of the intermediate manufacturer on the Pass Book. Clearly, at the material time, there was no such endorsement. The condition, under which the duty-free material was allowed to be imported, is that if the export product be manufactured either in the factory of the importer or in the factory of a declared intermediate manufacturer. At the material time, neither had taken place. Therefore, the import has rightly been held to be unauthorised and the exemption irregularly availed. The department s enquiry clearly shows that there was no factory at the address given. Since, there has been mis-use of the duty-free import of the material, in violation of the condition as above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the Pass Book subject to these conditions of their receipt and of the way in which they are put to use in order to fulfil the ultimate objective on ensuring that such exempted material are actually utilised in the products which are exported in fulfilment of the export obligation fixed for the purpose in each case. When such is the nature of the requirement in the Import Policy, and especially when considering that the permission to import the material is a facility linked to the exemption from duty of customs from the same material, the fulfilment of these conditions becomes a necessary adjunct to the enjoyment of this facility. In such a context, we are unable to accept the plea that though at the material time, the endorsement regardi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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