9911796707
TMI Blog2007 (10) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the sanction order and the complaint shows that after receipt of intelligence about the petitioners indulging in clandestine removal of the goods from Noida Export Processing Zone with the help of security staff, surveillance was kept and on 9th January, 1997, a tempo bearing registration No. MH-01-F-405 and a truck bearing number DL-01-LC-1097 were checked on the main gate of NEPZ and documents were examined. A search of vehicles in presence of an independent witness showed that 1,62,400 Compact Discs worth Rs. 1,44,00,000/- were being removed from NEPZ custom notified area in a clandestine manner. Later on reassessment of the value of the goods, after market survey, was done and it was assessed that their value was Rs. 8,70,24,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the petitioners. The petitioners have challenged the taking of cognizance as well as grant of sanction on the ground that Commissioner Customs had no power or jurisdiction to grant sanction since the removal of the goods was done by a 100% Export Oriented Unit (EOU) from NEPZ. It is submitted that in respect of goods produced by an EOU Unit, only Central Excise Act was applicable and the Custom Act was not applicable since clearance/removal of goods was not an import as defined under Section 2(23) of the Customs Act. The goods manufactured in free trade zone were excisable as per 100A of Central Excise Rules, 1944 and Section 100A(2) provides that if there was a conflict between provisions of Excise Act and any other law, the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke Indian goods internationally competitive. It costs to the public exchequers, according to an estimate, over Rs. 45,000/- crores per annum. However, the policy and endeavour of the State is that exports from India should be increased and be competitive. Noida Export Processing Zone, was declared, vide notification No. 191/87-Cus. dated 30-4-1987, as a warehousing station under Section 9 of the Customs Act, 1962. The Central Board of Excise and Custom declared the Noida Processing Zone as a free trade zone and to be warehousing station w.e.f. 20th January, 1986. Similarly vide another notification No. 28/88(N.T.)-Cus., dated 12-5-1988, Noida Export Processing Zone boundaries were defined and appointment of officers as custom officers for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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