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Case of un-necessary litigation till Supreme Court on aspect of Export obligations.

Central Excise - By: - CA DEV KUMAR KOTHARI - Dated:- 11-4-2015 - Commissioner of Customs, Visakhapatnam (AP) Versus M/s. Alsa Marin And Harvests Ltd., 2015 (4) TMI 237 - SUPREME COURT Notification No. 13/81 dated 09.02.1981. Notification 123/81 dated 02.06.1981. Notification (General Exemption No. 127). Chapter V-A of the Central Excise Rules, 1944 and Rule 173Q in particular. Export obligations: In trade policies, import and export policies, tax or duty -relief policy etc. certain export oblig .....

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ose of export and realisation of export proceeds in foreign exchange is paramount. There should be flexibility in relation to manner of export- direct, or through other unit of manufacturer, or through other traders, export houses, merchant exporters etc. Therefore, ground realities must be kept in mind by authorities and achievement of ultimate purpose should be seen and matters should not be looked in very technical manner so as to hold non-compliance. Recent case before the Supreme Court: In .....

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Bhimli (Visakhapatnam) or Chennai unit, would be totally irrelevant and immaterial. We, thus, do not find any error in the order passed by the CESTAT. The appeal is, accordingly, dismissed. This case shows that authorities have worked in a highly technical manner about procedures and ignored ultimate result of achieving export obligations. In business, some factors need to be considered as to process and routes to be adopted for doing business. There cannot be hard and fast Rules. There must be .....

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eing quoted. Last quotes seems to be during 2002 summary of which is as follows as per BSE website: 52 Week High (adjusted) 4.70(02/07/2002) 52 Week Low (adjusted) 0.35(04/10/2002) It seems that highhanded ness of government authorities many times causes closure/ disruption of business. Threatening to cause closure of business / factories by coercive measures was very common during those days. Now-a- days a bit soberne .....

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nd Harvests Ltd., Commissioner of Central Excise, Visakhapatnam Versus M/s. Alsa Marine And Harvests Ltd. Civil Appeal No. 10203 of 2003, Civil Appeal No. 6570 of 2004 Dated - 20 March 2015 Judgment / Order A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellants : Mr Rupesh Kumar, Adv. Ms Binu Tamta , Adv. & Mr B Krishna Prasad, Adv. For the Respondents : Mr P N Puri , Adv. Mr Rahul Sharma, Adv. Mr Shantanu Chaturvedi , Adv. & Mr Shashank Raj, Adv. ORDER The assessee-respondent here .....

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n was carried out and it revealed that the respondent herein in March 1994, and during 1994-1996 cleared goods with total value of ₹ 43 ,47,97,371 /- to the DTA and the total duty payable @ 10 per cent was ₹ 4,34,79,737 /-. Accordingly, show cause notice dated 12.12.1997 was issued for the above mentioned violations to the respondent herein and the demand was confirmed by the Commissioner. Aggrieved, the respondent herein filed appeals before the Customs, Excise & Service Tax App .....

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exported out of India and therefore, there cannot be any duty leviable under the Customs Acts and / or Excise Act as arrived by the learned Commissioner. This order of the CESTAT is under appeal. From the aforesaid, it cannot be denied that the respondent, which is an E.O.U ., had fulfilled its legal obligation of exporting the manufactured goods as per Notification (General Exemption No. 127). We have gone through the said notification. It lays down three conditions and on fulfillment thereof, .....

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