TMI Blog2000 (5) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... rials and parts imported from time to time as per notifications. On 22-3-1999, the 2nd respondent issued a notice under reference C. No. VIII/23/7/99, asking the petitioner to show cause why a duty of Rs. 34,98,749/- should not be imposed on certain items used in the manufacture of survey launches on the ground that they are not covered by Notification 23/98. An addendum was issued on 1-4-1999, alleging that in terms of Board's letter in F. No. 473/61/94LC, a manufacturer of goods in terms of Section 65 of the Customs Act should export at least 50% of the goods so produced and since the petitioner failed to export any item manufactured as prescribed, the benefit of exemption is not available. A suitable reply was issued by the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct reads as follows :- "Manufacture and other operations in relation to goods in a warehouse :- (1) With the sanction of the Assistant Commissioner of Customs and subject to such conditions and on payment of such fees as may be prescribed, the owner of any warehoused goods may carry on any manufacturing process or other operations in the warehouse in relation to such goods. (2) Where in the course of any operations, permissible in relation to any warehoused goods under sub-section (1), there is any waste or refuse, the following provisions shall apply :- (a) if the whole or any part of the goods resulting from such operations are exported, import duty shall be remitted on the quantity of the warehoused goods contained in so much of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do so, no clearance shall be permissible between the period after expiry of the licence. The petitioner has not complied with this condition. The order passed in an appealable order and the statute provides specifically an appeal. But, that remedy is not pursued. The conditions of in-bonding have not been complied with by the petitioner admittedly. 6. Export has to be made of at least 50% of the raw materials. Therefore, there was an obligation on the part of the licensee to make export, which shall contain at least 50% of the materials imported viz., the raw materials lying in the warehouse under in-bonding. The petitioners goods were warehoused for the sole purpose of using the same in the manufacture of boats/launches. It is subject t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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