TMI Blog1995 (7) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... s are of Indian origin re-imported within the time limit as stipulated in Section 20 but the identity of the goods with respect to export documents could not be established for want of original export packing, export marks and nos., item wise P/L. M/S. Popatlal Jetshi and Co. Clearing Agents for M/s. Indian Craft vide their letter dated 21-11-1994 requested for re-examination of the cargo. The goods were re-examined and it was found that the goods were not re-imported in their original export packing and that the identity of the goods is established on the basis of description and quantity declared and tag markings found with respect to export documents. Appellant contended that they have already surrendered the benefits of advance [licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpur Industries and M/s. India Crafts. The appellant stated that the export obligation was fully discharged before getting the advance licence. It was also made transferable and no export bond was exectuted at any point of time by the appellant. No raw material was also imported and used in the manufacture of the final product and the final product was clearly non-dutiable as per the Central Excise Tariff Heading 6201.00. It was also pointed out that no AR 4 form was submitted and no claim for MODVAT was taken. On the other hand, the appellant pointed out that in the case referred to in the impugned order namely that of M/s. Ballarpur Industries, the facts were entirely different as the goods imported pertained to export obligation and a bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4961 had not been received by them so far. They were therefore excluding these shipments from claiming under advance licence and requested issue of licences with transferability conditions by reducing the quantity and value proportionately. It was also pointed out that the order of confication was totally unwarranted as per para 3(1)(d). The appellant pointed out that on submission of the papers and documents before the licensing authorities, the licensing authorities made the licence transferable in terms of para 127/1 of the Handbook 1992-97. The total CIF value was also reduced to read ₹ 46.60,733/-. The appellant further submitted that on the basis of this amendment in the advance licence, the bona fide nature of the consignment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these submissions of the appellant. Thereafter, the impugned order proceeds to consider whether export in bond would mean goods exported in bond under the Customs Act [or] under the Central Excise Act. I do not understand how the lower authority, can, after accepting the fact that no bond was submitted by the appellant at the time of export, proceed to a discussion on execution of the bond. The lower authority has also referred to an Order in Appeal passed by the Collector of Customs (Appeals) in regard to this issue which is grossly irrelevant as no bond has been executed by the appellant. I hold that it is on the basis of a misconception and total indifference to facts that the impugned order was passed causing great hardship and loss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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