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Commissioner of Customs, Chennai Versus M/s. Sharada Industries

2015 (12) TMI 729 - CESTAT CHENNAI

Whether once the export obligation is discharged the conditions of customs Notification No. 48/99 are no more relevant - Diversion of goods - marking in the goods differed when enquiry was made with overseas exporter - Held that:- There is a condition in the EXIM Policy that the imported goods should be utilized for the purpose of manufacture of goods and the goods so manufactured should be exported to earn foreign exchange. But mere earning of the foreign exchange shall not ipso facto establish .....

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e goods were diverted to market. There was no pleading of the respondent to defend such allegation before the appellate authority below. Its bonafide was questioned when the stainless steel coil bearing the mark 304 DDQ 0.7000x1250xcoil was discovered by investigation not agreeing with the specification appeared in Invoice No. 2839@USD 1930 PMT/CIF - discrepancy establishes a case of violation of import condition for which the respondent was not entitled to any relief before learned Commissioner .....

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ny adjournment sought by the respondent. 2. Revenue is in appeal against the order passed by learned Commissioner (Appeals) holding that Department has not made allegation that the goods were not in stock as on the date of discharge of export obligation. It is further held that once the export obligation is discharged the conditions of customs Notification No. 48/99 are no more relevant. 3.1 Further grievance of Revenue is that advance authorizations was given to the respondent to import raw mat .....

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te warehouse. The marking in the goods differed when enquiry was made with overseas exporter. Mere discharge of the export obligation and production of certificate in that regard shall not ipso facto establish that the imported raw materials were used in manufacture by the respondent and such manufactured goods exported. 3.3 It was submitted by Revenue that in absence of inextricable link between the import till export of finished goods, it is concludible that there was violation of conditions o .....

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