TMI Blog2021 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... ed constructively as well and non-mention is not fatal to the claim of concessional rate of duty. The provisions of Section 149 of the Customs Act provides a forum to the petitioner to establish this by way of contemporaneous records. Thus, an opportunity must be extended to the petitioner to prove the factum of export through Glovis by way of supporting materials. The burden is, no doubt, heavy and it is for the petitioner to produce material before the authorities to discharge such burden. However such opportunity should be read into the provisions of para 5.7.1 to ensure that genuine and bonafide cases of supporting manufacturers are not denied the benefit of concessional duty. The impugned order is a non-speaking order that has not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an entity by the name of M/s.Glovis India Ltd. (hereinafter referred to as 'Glovis'). It appears that at the time of export by Glovis, the license number of the petitioner was not mentioned by the exporter and the petitioner has filed four applications, all dated 03.09.2019 before the Commissioner of Customs/R1 seeking amendment of the shipping bills. Inter alia, the petitioner sets out in detail the reasons for which the amendment is sought. 4. The explanation set forth by the petitioner was that it had been supplying components of cars/automobiles manufactured by Hyundai, through Glovis. The licenses had been obtained on the basis of anticipated orders from Hyundai and the petitioner effected supplies of the parts to Glovis, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her directly or through supporting manufacturer, and this is clear from para 5.7.1 of the Export Promotion Capital Goods (EPCG) Scheme, that reads as follows: '5.7.1 EPCG authorisation holder shall export either directly or through third party(s). If a merchant exporter is EPCG authorisation holder, name of supporting manufacturer shall also be indicated on shipping bills. At the time of export, EPCG authorisation No. and date shall be endorsed on shipping bills which are proposed to be presented towards discharge of export obligation.' 7. Para 5.7.1 above, no doubt requires the mention of both the name of the supporting manufacturer as well as the EPCG authorization number on the shipping bill and in this case both are abse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xation Committee. A review application was filed which has also come to be rejected by order dated 11.08.2020. This position may not be very material to the issue to be decided in this writ petition and is stated only incidentally, as finally, if the order of the Assessing Authority under the Customs Act, impugned in this writ petition is reversed, consequence will be given by the 2nd respondent. W.P.No.9046 of 2020 is allowed. 10. The prayer in W.P.No.3591 of 2019 is for non-invocation of a bank guarantee against EPCG license dated 25.09.2007, pending decision of the EPCG Committee for relaxation of the policy. Admittedly, the request before the Policy Relaxation Committee has been rejected despite which the petitioner, states that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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