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M/s Cipla Ltd. Versus Commissioner of Customs (Export) , ACC, Mumbai-III

2015 (10) TMI 1719 - CESTAT MUMBAI

Denial of registration of DEPB licence and DEPB script - re-export has not been taken place from the same Port - Held that:- re-export have been done as required under the provisions of Section 74 of the Customs Act. I also find that all the facts have also been recorded in both certificates dated 21.4.2009 and 3.6.2009 issued by the Assistant Commissioner of Customs addressed to the Joint DGFT. Further, in view of the Circular No. 71/2002-Cus which gave specific direction to the Customs authori .....

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Anil Choudhary The appellant M/s Cipla Ltd. has filed the present appeal against Order-in-Appeal No. 485/Mum-III/2012 dated 26.11.2012 passed by the Commissioner of Customs (Appeals), Mumbai-III by which registration of DEPB licence and DEPB script has been refused on the ground that the re-export of the same has not been taken place from the same Port, as the goods were imported. 2. The brief facts are that the appellants made import under 2 separate Bills of Entries by debiting of the DEPB Li .....

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o. 98669071 dated 09.05.2007 ₹ 85,108.17 Rs.16,737.87 3010404071 dated 13.10.2006 0310402949 dated 06.10.2006 The above mentioned goods were re-exported on 11.6.2007. The Certificate dated 21.04.2009 was issued by the Asstt. Commissioner of Customs, Gr./VA, JNCH, Sheva towards the refund of duty eligible to be credited, which was addressed to the Jt. DGFT, Churchgate, Mumbai. 2. Bill of Entry No. 598957 dated 09.06.2008 Duty Payable Paid by Debiting Licence Licence No and date Rs.1,83,887. .....

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ps bearing Scrip No. 0310533116/2/06/00 dated 10.08.2009 and DEPB Scrip No. 0310532565/2/06/00 dated 06.08.2009 for re-crediting of the duty amount. 2.2 The appellant approached the O/o the Commissioner of Customs (Export), ACC, Mumbai for registering of the DEPB Scrips which were issued vide communication dated 26.11.2010 and 21.4.2009. The Addl. Commissioner of Customs informed the appellant that as the re-export have not taken from the same Port, which is a requirement in terms of DOR guideli .....

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sued dated 21.4.2009 and 3.6.2009 by which the Assistant Commissioner of Customs addressed to the Jt. DGFT certifying that in respect of the DEPB scrips, the amount of duty debited, the appellant is entitled to re-credit for 98% of the amount and further certifying that the amount of duty paid in cash have already been given by way of drawback. The appellant says that once the Customs authority certified that the same goods which were imported earlier have been re-exported and the Customs depart .....

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