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TMI Blog2005 (12) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... 62. The show cause notice proposed recovery of duty alleging that the appellants imported plastic granules and cleared the same, duty free, against the advance licence and thereafter sold them in the domestic market, instead of utilizing them in the manufacture of finished goods, which was in contravention of the conditions stipulated in the advance licences; however, in view of the waiver of end-use condition by the Advance Licensing Committee meeting 29/99, dated 4-2-99, subject to fulfilment of stipulated export obligation, the Commissioner considered the issue as to whether the export obligation under the above-mentioned licence had been fulfilled and found that it was not fulfilled and hence confirmed the demand and imposed penalty as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present SCNs, the balance amount for plastic granules is mentioned as Rs. 19,53,955/-. Since it is not even the case of the company concerned that there is any documentary evidence to show completion of balance export obligation of 38.24%, the duty to the extent of 38.24% of Rs. 19,53,955/-, which works out to Rs. 7,47,192/- deserves to be confirmed. This amount has been arrived at by eliminating the import duty of Card Board, preservatives and citric acid, which have been imported to the extent of 100% but there is no allegation of diversion thereof. But the customs authorities and the licensing authorities shall have the full freedom to demand duty on the material imported in excess, with reference to the shortfall in export obligati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n MT CIF Value Rs. US $ Rs. US $ 1. Kraft Paper other than Ivory Board 45,000 0 0 Nil Nil Nil 2. Card Board other than Ivory Board 36,750 0 0 36,177 634053.00 19898.00 3. HDPE/PP Granules 85,000 0 0 80,000 1419895.00 45004.60 4. Preservatives (Citric Acid/Sorbic Acid/Absor-bic Acid) 93,750 0 0 93,750 2855098.00 90334.39 5. Fishery Net 1,25,000 0 0 Nil Nil Nil Total 3,85,500 15000000 468750 209,927 4909046.00 155236.99 II. Export Sl No. Description Total Export obligation Actual Export Done Qnty. in MT FOB Value Qnty. in MT FOB Value Rs. US $ Rs. US $ 1. Processed preserved & frozen fish and fish products 1250 75000000 2343750 742.051 394295 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hole Kingfish Gutted 19.090 1077854.00 34546.60 6. 493438 7-11-94 Whole Kingfish Gutted 19.090 1078928.60 34547.82 7. 495955 15-11-94 Whole Kingfish Gutted 19.090 1076839.00 34514.00 8. 541849 2-12-94 Whole Kingfish Gutted 19.090 1077368.00 34531.00 9. 542964 8-12-94 Whole Kingfish Gutted 19.090 1132405.00 36295.00 10. 503862 12-12-94 Whole Kingfish Gutted 19.090 1126745.60 36113.64 11. 507433 22-12-94 Whole Kingfish Gutted 18.463 1096553.20 35145.93 12. 509568 29-12-94 Frozen whole squid 14.000 490879.00 15733.30 13. 509569 29-12-94 Whole/Whole cleaned cuttlefish 15.410 944731.00 30279.80 14. 510003 30-12-94 Whole Kingfish Gutted 19.095 1139144.84 36511.05 15. 400041 2-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2-95 Squid Tube Block 8.000 1341913.00 43010.03 37. 554521 10-2-95 Whole cleaned squid 14.340 774616.30 24827.44 38. 554789 13-2-95 Whole cleaned squid 9.960 594055.30 19040.23 39. 416515 28-2-95 Cuttlefish, Fillets/Squid Rings/Cuttlefish 18.345 3398195.00 108777.04 40. 414989 22-2-95 Whole Cleaned Squid 14.200 822755.00 26370.35 742.0511 39429502.00 1263406.71 4. From the above, it is seen that the export obligation was fixed at 1250 MTs for a total import of 385.500 MTs of different inputs. Since the quantity of inputs actually imported was 209.927 MTs and the actual export was 742.051 MTs, the export obligation has been fulfilled by the importers. 5. We therefore hold that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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