Export-linked movement of tea, not stock transfer, justified entitlement to declaration Form No. 9.

Movement of tea from Kolkata to Kerala was treated as export-linked movement under pre-existing foreign buyer contracts, not a mere stock transfer, because the record showed the contracts were entered into before the auction purchase and supported by documentary evidence. The objection that no contract existed at Kolkata was rejected on that material. The applicant was therefore entitled to issuance of declaration Form No. 9.

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Issues: Whether the movement of tea from Kolkata to Kerala was a stock transfer or movement occasioned by pre-existing export contracts, and whether the applicant was entitled to declaration Form No. 9.

Analysis: The applicant produced the registration certificate and supporting documents showing that contracts with foreign buyers had been entered into before the auction purchase of tea at Kolkata. On the record, the movement of goods was found to have been undertaken in execution of export contracts, and not as a mere transfer of stock from Kolkata to Kerala. The objection that no contract existed in Kolkata was rejected on the basis of the documentary materials.

Conclusion: The transaction was held not to be a stock transfer, but an export-linked movement of goods, and the applicant was held entitled to issuance of the requisite declaration Form No. 9.

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