2008 (9) TMI 280

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..... Yadav, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- Heard both sides. In this case, the appellant was having DEEC Licences dated 6-4-2004, 16-7-2004 and 17-9-2004 and imported Taxus Baccata (Dried Leaves) as per the said DEEC Licences vide Bills of entry dated 17-6-2004, 29-7-2004 and 26-10-2004. They exported the final product known as "10 Deacetyl Baccatin III". While expor .....

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..... C licences are required for products exported. It was also submitted that these two consignments were also subjected to examination under CITES requirement and endorsements made on the invoices relating to exports. As there are several evidences of corroborative nature, conversion should have been allowed by the Commissioner. He also submitted that the provisions of Section 149 of the Customs Act .....

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..... regarding use of the duty free inputs imported under DEEC in the export products, the conversion deserves to be granted. However, we find that the evidences sought to be relied before us like later exports of large number of consignments to the same party, the certificate by the CITES authorities have not been placed before the Commissioner. As these evidences are prima facie relevant, we set asid .....

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