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TMI Blog2011 (4) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... s by the customs authority, the appellants sought for DEPB scrips from DGFT authority which was granted to them. Based on DEPB scrips issued to them the duty free imports have been made. The show cause notices issued alleging that the goods exported by them were not 'in cut sizes' and therefore the claim for benefit against entry 459B DEPB schedule has been wrongly claimed and the DEPB scrips were wrongly obtained and used for import of goods duty free and therefore, imported goods were liable for confiscation and that the duty on the imported goods was demandable and penalty imposable. The commissioner confirmed the demand of duty in both cases alongwith interest and imposed penalties. He also held that the goods exported were liable for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly) in lieu of confiscation under section 125 of the Customs Act, 1962. (vi) I impose penalty of Rs.10,00,000/- (Rs.ten lacs only) on Noticee-I under Section 114 of the Customs Act, 1962 in respect of irregular export fro their cats of omission and commission. (vii) I refrain from imposing any penalty upon M/s.Superme Freight Forwarders (Nonticee No.2) in view of the discussions as above." 5. The gist of the order in the case relating to appeal No.C/602/08 is as follows: "ORDER ((i) I hold that the imported goods valued at Rs.8,63,88,460/- are liable to confiscation under Section 111(o) of the Customs Act, 1962. Since the goods are not available, I impose redemption fine of Rs.2,16,00,000/- (Rupees two crore sixteen lacs only) in lieu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 459B of the schedule and the customs authorities have examined the goods for the correctness of the description as per shipping bills and allowed clearance. Based on assessed shipping bills the appellants claimed the DEPB scrips from the DGFT authorities who after necessary verification issued the scrips. The imports have been made using the DEPB scrips validly issued by DGFT authorities. 5.2 The change of description into 'cut into sheets of various sizes' was made in the entry no. 459B only with effect 27.1.06 and based on amendment the export made prior to 27.1.06 cannot be held to be misdeclared. 5.3 The DGFT authorities, clarification to the appellants vide the letter dated 31.8.06 and the DGFT clarifications to the customs aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial no 459B of the DEPB schedule before amendment with effect from 27.1.06 and after amendment reads as follows: Before amendment: Paper such as Cyclostyled paper, Typing paper, Zerox paper, Copier paper, Ruled/Unruled paper, Plain paper, Drawing sheets etc. in cut sizes (Emphasis supplied) After amendment: Paper such as Cyclostyled paper, Typing paper, Zerox paper, Copier paper, Ruled/Unruled paper, Plain paper, Drawing sheets from prime quality paper cut into sheets of various sizes.# (emphasis supplied) 8. The claim of the appellant is that prior to amendment on 27.1.06, the paper exported by them in reels and rolls also satisfied the description under entry 459B of DEPB schedule and that the clarification of the DGFT supports the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f DEPB Scheme in respect of export of filter plates and accessories made of Polypropylene, two DEPB licences were issued by the DGFT in favour of the petitioners. The endorsement made on the licences clearly show that the DEPB licences have been issued against the export of Polypropylene filter Plates ad accessories as contained in the shipping bills furnished by the petitioners. The said DEPB licences were required to be forwarded to the Customs for verification of the particulars set out in the shipping bills and necessary endorsement thereon. Under Circular No. 15/97 dated 3/6/1997 the verification by the Customs authorities was restricted to the description, quantity and FOB value of the export product set out in the Shipping Bill. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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