9911796707
TMI Blog2015 (10) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... mplex, Bandra (East), Mumbai-400 051. The assessee is engaged in the business of export of electronic goods including EDC terminals also known as Point-of-Sale terminals. The assessee was granted an Advance Licence dated 17-4-2006 for import of goods worth CIF value of Rs. 6,84,03,378/- without payment of customs duty against discharge of export obligation of Rs. 11,05,55,250/- by exporting 17000 numbers of EDC terminals. The period of 24 months was prescribed for fulfilment of export obligation from the date of issue of licence. The assessee fulfilled the export obligations vide 15 Shipping Bills filed in the months of May 2006 to January 2007 i.e., before the expiry of 12 months from the date of licence. Every export shipment was made aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the assessee is before this Court. 4. The learned Counsel for the assessee assailing the impugned order contends, in law, before the goods were exported, the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself, however, if he is on leave or out of station for any reasons, he may depute the Inspector to examine and seal the consignment. In the instant case, on such authorization, the Inspector has examined and sealed the consignment. Both the authorities have refused to act on such examination on the ground that he is not the duly authorized officer. When the law provides for the same and when the assessee has no choice or option to get the consignment examined, that cannot be held aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question for consideration is, in those circumstances, was he entitled to the benefit. 7. The Circular No. 415/48/98-CX, dated 28-8-1998 deals with the subject "Central Excise - Examination and sealing of export consignments by the Inspector when deputed by Superintendent where the exports are under DEEC/DEPB Schemes." It provides where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance Licence or a Value based Advance Licence issued under the Duty Exemption Scheme, the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself. If the Superintendent is on leave or out of station for any reasons, he may depute, preferably in writing, the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signment. If he had deputed, then the examination done by the Inspector of Excise would be a valid inspection and the authorities then have to look into the records and then find out whether the said export was in discharge of the import obligations. If there was no such deputation and the person, who did the inspection, was not authorized, may be, the assessee would not be entitled to the said benefit. This exercise has not been done by both the authorities. Without said fact being ascertained, the impugned order passed is not legal and cannot be sustained. Hence, we pass the following order : The appeal is allowed. The impugned orders are hereby set aside. The entire matter is remitted back to the Commissioner of Customs to undertake th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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