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Dhampur Sugar Mills Ltd., Mukul Sharma Versus Commissioner of Customs Ghaziabad

Impoundation and confiscation of goods - Export of 2496MT sugar - 'Export Release Orders' not obtained - export obligation under 'Advance Authorization' scheme - Imposition of penalty - Held that:- assessee has hopelessly failed to establish the physical incorporation of the imported input in 2006 in the exported sugar in the year 2010. The Assessing Authority and the Tribunal appears to be correct in recording a finding that the appellant has violated the provisions of Customs Act, in exporting .....

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r the Respondent : Amit Mahajan, Sr. S.C.Ce,Ramesh Chandra Shukla ORDER Heard Sri Nishant Mishra, learned counsel for the appellant and Sri Ramesh Chandra Shukla, learned counsel for the respondents. The assessee before this Court namely Dhampur Sugar Mills Limited is a manufacturer and exporter of sugar. It exported 2496MT sugar through Inland Container Depot, Loni, Ghaziabad for fulfillment of export obligation under 'Advance Authorization', without obtaining 'Export Release Orders .....

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Act, 1962 and why penal action should not be taken against them under Section 114(i) and 114(AA) of the Act. The petitioner responded to the notice and admitted that no 'Export Release Orders' were obtained from the Chief Director. The raw sugar pursuant to the 'Advance Authorization' No.0510153112 dated 14.3.2005 & No.0530143736 dated 24.5.2007 over the shipping bills filed with Customs at ICD Loni was imported. The sugar exported for fulfillment of export obligation under t .....

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t of quantity exported prior to issuance of release order has been allowed in favour M/s Simbholi Sugar Mill. It was therefore, their case that there was no violation of any provision by them, in the matter of satisfaction of the export obligation against 'Advance License Scheme'. Therefore, it was suggested that the export of 2496MT of sugar be allowed by the Directorate of Sugar and the matter be treated as closed. The authority found that as per licensing Note 1 of Chapter 17 of Sched .....

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Officer found that the assessee did not hold any release order issued by the Directorate of Sugar in respect of 2496MT sugar exported in July to August, 2010. It has further been recorded that the actual user condition in respect of the authorization issued for import of raw sugar prior to 17.2.2009, did require the adoption of 'grain to grain' policy and it was only after 17.2.2009, it was relaxed, and the 'ton to ton basis' policy was made applicable. The Assessing Officer fou .....

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ees one crore was imposed upon the assessee under Section 114(i) of the Customs Act. Another penalty of rupees one crore was also imposed under Section 114(AA) of the Customs Act. A penalty of ₹ 10 lacs was imposed on Shri Mukul Sharma under Section 114(i) of the Customs Act, while a penalty of like amount was imposed on Shri Mukul Sharma under Section 114(AA) of the Customs Act, 1962. Not being satisfied with the order of the Assessing Authority the assessee and Shri Mukul Sharma preferre .....

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this 2496MT of sugar from the raw sugar, which it had imported under the 'Advance Authorization' issued in its favour in the year 2005. The Tribunal, however, reduced the penalty on the assessee from rupees one crore to rupees ten lacs on both the counts i.e. under Section 114(i) and 114(AA) respectively. A total penalty of rupees two crores has been reduced to ₹ 20lacs, so far as the assessee is concern qua Shri Mukul Sharma the penalty has been reduced from ₹ 10lacks to  .....

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ained. Shri S. D. Singh, learned Senior Counsel for appellant/assessee has made an attempt to take this Court to the 'Export Policy' issued under Notification dated 10.9.2004 as well as to the Notification issued on 17.2.2009 and 31.8.2010 for suggesting that the policy of 'grain to grain basis' was applicable in the matter of export of the sugar manufactured from the raw material imported under the 'Advance Authorization' issued in the year 2005 and the policy of 'to .....

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