2012 (11) TMI 114

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..... to have been manufactured by the appellants. However, this has not been done. - No exports have been made by M/s. Infocus Marketing Service Ltd., - exports have been made by the appellants themselves directly under claim of drawback - Customs authorities have rightly refused to make the post facto amendments sought for by the appellants with a view to benefit M/s. Infocus Marketing and Service Ltd .....

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..... 3. The brief facts of the case are that the appellants are manufacturers and they have exported the impugned goods under the impugned shipping bills under claim of drawback and it was stated in the course of hearing that they have received the drawback amounts for such exports. Through this appeal, they are seeking to amend the shipping bills and make some insertions in the same which admittedly .....

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..... s of goods manufactured in the factory of the appellants against foreign exchange remittances received by the appellants and purchase order placed on the appellants for which the appellants have also received the appropriate export incentive in the form of drawback. 5. The arguments advanced by the learned advocates appearing for the appellants in the course of hearing and through subsequent wri .....

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..... rty exporter. (ii) A merchant exporter, who has no factory of his own, may obtain EPCG authorisation for import of capital goods for installation in the premises of his supporting manufacturer(s). He is required to fulfil export obligation by exporting goods manufactured at the premises by his supporting manufacturer(s). 7. In the present case, the appellants are claiming that M/s. Infocus .....

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..... e, the Customs authorities have rightly refused to make the post facto amendments sought for by the appellants with a view to benefit M/s. Infocus Marketing and Service Ltd. Such benefits they could have got if they were the exporters clearly indicating the name of their supporting manufacturer(s) and enabling the Customs authorities to make necessary verification in that regard. 9. In view of t .....

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