TMI Blog2007 (3) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities. The shipping bills related of the goods to the description specified as export obligation. The fact that there is a long gap between the date of import of the raw materials duty free and the date of export and the further fact that the value mentioned in the invoice is higher than the job charges paid by the appellants is not sufficient to hold that the conditions of the relevant notifications have been violated, particularly when identical pattern has been adopted in respect of other exports which have been logged by JNPT Customs as well as by Bombay Port Customs themselves. In the above circumstances, the Tribunal s orders in the case of Dolphin Drugs Pvt. Ltd.[ 1999 (8) TMI 258 - CEGAT, MADRAS] holding that as long as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DEEC Book No. 156023 dated 15-2-1995, under the provisions of Chapter 7 of the EXIM Policy 1992-97. In accordance with these licences, the appellants imported Beta Napthol and Aniline Oil and clearance thereof was permitted duty free in terms of Notification No. 204/92-Cus., dated 19-5-1992. In the advance licence dated 23-1-1995, M/s. Amrut Dye Chem Industries were shown as supporting manufacturer and five other companies were shown as supporting manufacturers in the second licence. The imported Beta Naphtol was delivered by the appellant to M/s. Amrut Dye Chem Industries, who manufactured Gama Acid out of it and cleared 10 consignments under AR4. Out of the 10 consignments, 7 consignments were exported from Mumbai Port and 3 consignments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner passed fresh order dated 3-2-2006, once again rejecting the logging of the export for the same reason as in the earlier order. The lower appellate authority rejected the appeal of the appellants; hence this appeal. 3. We have heard both sides. The contention of the appellants is that they have fulfilled export obligation and they have not sold/diverted the material imported duty free. The alternate submission is that even if it is established that the duty free material import under the licence was sold in the domestic market, even then, such sale will not be in contravention of the condition in the notification which prohibits sale or diversion of the duty free imports prior to fulfilment of export obligation, for the reason tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided in Public Notice No. 38/97. 5. In the above circumstances, the Tribunal s orders in the case of Dolphin Drugs Pvt. Ltd. [2000 (115) E.L.T. 552 (T)] holding that as long as the export obligation was fulfilled within the time allowed to the licensee or within the period extended by the DGFT authorities, there is no violatior of condition of Notification No. 203/92 or 204/92 and the Tribunal s order in the case of Galaxy Surfactants Ltd. v. Commissioner of Customs [2006 (202) E.L.T. 495] holding that it is immaterial whether material imported duty free was first used for domestic clearances of final products in the manufacture of which the import material was used, and exports were made later on, or vice versa are squarely applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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