TMI Blog2005 (7) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIO No. Cus. 11/99, dated 6-12-1999 passed by the Commissioner of Customs, Guntur. The charge against the assessee is that the assessee had not effected exports under DEEC Scheme although they had filed Shipping Bill No. 221/93, dated 29-4-1993. The second issue pertains to allegation that the assessee had tampered with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide MSTP-1 showed that the said Tobacco was shipped on board the vessel on 17-5-1993. The exact date of passing the vessel out of Indian Territorial Waters was not available on record. On 7-5-1993, the assessee had filed an application for grant of Value Based Advance Licence under the scheme with the JDGFT, Hyderabad and obtained a counter receipt No. 012686, dated 7-5-1993. The licence applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acco had left the country on or after 17-5-1993. Therefore, he held that the Tobacco in question has been considered to have been exported in discharge of the export obligation under the licence obtained vide counter receipt No. 012686, dated 7-5-1993. Therefore, he set aside the charge of contravention of Paras 66 and 67. Likewise, he noted that the department has not proved the charge of tamperi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2005 (188) E.L.T. 385 (T)] Lucas TVS, Madras v. ACC, Madras Others - 1987 (28) E.L.T. 266 (Mad). 4. On a careful consideration of the submissions, we notice that the Commissioner has examined all the aspects of the matter in the light of Paras 66 and 67 of the EXIM Policy and has held that the export can be done in anticipation of licence issued. There is no dispute that the licence was issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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