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TMI Blog2016 (11) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... terest. The second was appeal No. 325/2007, wherein amendment in respect of Bills of Entry No. 207026 to 207036 all dated 30.08.2007, by allowing the buyer of goods to clear the goods under DEEC Scheme was the issue. The buyer of the goods M/s. Gujarat Fluro Chemical Limited, also filed appeal (No. 326/2007) against order-in-original No. KDL/AC.VIII/FIG/ 498/2007 dated 27.08.2007 denying them permission to clear the said goods under DEEC scheme. All the said three appeals including the main appeal 280/2007 were disposed by the Commissioner (Appeals) by the impugned Order-in-Appeal No. OIA-87/2008-KDL/COMMR-A-/AHD dated 24.03.2008. Aggrieved by the said OIA, M/s. BGH Exim Limited is before us in the instant appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the decision of the Hon'ble Supreme Court in the case of M/s. KLJ Plastics Limited - 2002 (193) ELT 266, affirming the decision of this Tribunal -2000 (117) ELT 108 (Tri). The Tribunal in the said case held that, after expiry of ware housing period, clearance under DEEC scheme is not permissible. The Commissioner (Appeals) also modified the order-in-original to the extent that interest will be charged as per provisions of Section 61 of the Customs Act, 1962. Consequently, the appeal No. 325/2007 filed by the appellant for amendment of Bills of Entry by substituting the name of M/s. Gujarat Fluro Chemical Limited, and permission to clear the goods under DEEC scheme was also rejected by the Commissioner (Appeals) relying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customer, relying upon the decision of Hon'ble Supreme Court in the case of M/s. KLJ Plastics Limited (supra). We find that the Tribunal in the case of M/s. KLJ Plastics Limited vs. Commissioner of Customs, Chennai - 2000 (117) ELT 108 (Tribunal) held as follows:- "12. We cannot also accept ld. Advocate's argument? that the DEEC scheme does not disentitle them from its benefit merely because bond period has expired. The DEEC scheme and the provisions relating to storage of goods under Customs Bond are originating from two different statutes and are independent of each other. The DEEC scheme cannot be used to override the provisions of Customs Act, 1962, with respect to expiry of bond period. Though an advance licence iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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