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COMMISSIONER OF CUS. & C. EX., GUNTUR Versus ASIAN PEROXIDES LTD.

2007 (12) TMI 366 - CESTAT, BANGALORE

Warehousing station - Declaration of warehousing station - declaring of Nadendla Kandriga Village as a warehousing station - C/359/2007 - 1459/2007 - Dated:- 31-12-2007 - Dr. S.L. Peeran, Shri T.K. Jayaraman, JJ. REPRESENTED BY : Mrs. Sudha Koka, SDR, for the Appellant. S/Shri G. Shiva Dass, Advocate and G. Venkatesh, Consultant, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against Order-in-Original (De novo) No. Cus. 01/2007 (Comm r) passed by th .....

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rnment of India has formulated the 100% EOU Scheme in order to promote exports. The EOUs are allowed to import capital goods and other raw materials free of duty in order to manufacture the specified product for export. Since the goods imported are duty free, it should be ensured that they are not mis-used. For that reason, the entire EOU premise is declared as a Bonded Warehouse under the Customs Act. In other words, the Competent Authority normally issues a Private Bonded Warehouse Licence to .....

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EOU Scheme. The CBEC has actually issued instructions that the provisions of the Warehousing Chapter should not be applied rigidly to the 100% EOUs, as they are engaged in export production and export promotion rather than warehousing of imported goods. In fact, when the Custom Houses and Collectorates insisted on production of space certificate before the goods are imported and allowed to be transported, the CBEC issued clarification in its letter dated 12-9-1986 that it is not necessary to ins .....

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al cases including equipment, machinery and raw materials for 100% EOUs located outside the port city and therefore, in urgent need of equipment. The idea is to expedite clearances. The Board, in its Circular letter dated 28-11-1988, delegated its powers to Principal Collectors in respect of declaring a place as warehousing station under Section 9 of the Customs Act. In that letter, they have stated that only those places should be notified as Warehousing Stations where adequate facilities are a .....

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ace as warehousing station in respect of 100% EOUs. The idea is that the delegation would decentralise decision making and thereby help reducing the delays in setting up 100% EOUs which in turn will facilitate the export effort. In the year 1999, the CBEC decided that in respect of EOUs/EPZs etc., execution of a single B-17 bond is sufficient for all statutory purposes. Thus, it is abundantly clear that the Government of India and CBEC have always adopted a very liberal approach towards the EOUs .....

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lied even on 5-11-1997. After the above application was made, there was much correspondence between the appellant and the department. Unfortunately, in November, 1999, the officers visited the premises at Nandendla Kandriga Village and seized the DG set. The appellants informed the Commissioner about the entire issue and requested him to intervene in respect of declaring the place as a warehousing station. But, Show Cause Notice was issued on 31-1-2000 alleging that the DG set imported has been .....

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to consider their application for declaring the place as a warehousing station and proceed thereafter to decide the matter afresh. On 9-2-2005, the Joint Commissioner informed the appellants that there was no permission from the Development Commissioner which was required for declaring the village as a Warehousing Station. The Development Commissioner gave his permission on 7-3-2005. On 6-1-2006, the Commissioner passed the impugned order stating that the issue had already been decided by him a .....

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ed by the Development Commissioner cannot fulfil the requirements of the application dated 5-11-1997 under the respective EXIM Policy. Accordingly, APL are required to file a fresh application for extending the warehouse location in terms of the said permission granted by the Development Commissioner, which would be applicable from the date of approval of warehouse, if any. 6.3 The Commissioner, has not given any acceptable reason for rejecting the request of the appellant except to say tha .....

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vernment of India in furthering the export promotion would be nullified by the field officers. Moreover, the letter dated 9-2-2005 issued by Joint Commissioner to the appellant cannot be considered as an order of the Commissioner. In our view, the impugned order is perverse, to say the least. We set aside the impugned order and direct that the appellants request for declaring the Nandendla Kandriga Village as a warehousing station with effect from the date of their application i.e. 5-11-1997 and .....

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nor a Customs bonded area. It was only during the surprise visit of the Assistant Commissioner and his other officers that the matter came to be known to the Department. 3.2 It has been clearly brought out in the Order-in-Original No. Cus.-02/2006 (Commr.) dated 6-1-2006 that even though the unit had filed an application with the Department for declaring Nadendla Kandriga Village as a warehousing station on 5-11-1997, the same was rejected as the unit had not obtained the necessary permissi .....

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