Customs examination by Central Excise officers treated as sufficient for export relaxation when goods were sealed before the cutoff date.

Export consignments examined, stuffed and sealed by jurisdictional Central Excise officers under Customs House permission were treated as having been examined by Customs when the officers acted as notified Customs officers under the Customs Act, 1962. Because the goods were presented and recorded on the shipping bills on 18-02-2011, the consignments were treated as handed over for Customs examination before the relevant cutoff date. Separate re-examination at the port was unnecessary absent tampering with seals. On that basis, the later relaxation notification applied, and denial of export merely because the let export order was issued after midnight on 19-02-2011 was not justified.

---

---

Issues: Whether export consignments examined, stuffed, and sealed by jurisdictional Central Excise officers in the factory on 18-02-2011 could be treated as having been handed over to Customs for examination and export before the cutoff date, so as to fall within the relaxation granted by the subsequent notification permitting export of otherwise prohibited goods.

Analysis: The goods were presented for factory examination on 18-02-2011 and were examined, sealed, and recorded on the shipping bills on the same day under permission granted by the concerned Customs House. The relevant circulars showed that factory examination, stuffing, and sealing by jurisdictional Central Excise officers is undertaken with Customs House permission and functions as examination on behalf of Customs. The officers were also notified as Customs officers under the governing customs notification issued under the Customs Act, 1962. On that basis, the tribunal held that separate re-examination at the port was unnecessary unless the seals were tampered with, and the consignments were to be treated as handed over to Customs on 18-02-2011.

Conclusion: The consignments were covered by the relaxation notification and the export could not be denied merely because the let export order at the port was obtained after midnight on 19-02-2011.

Final Conclusion: The prohibition was held inapplicable to the disputed consignments, the departmental orders were set aside, and the export was permitted.

Ratio Decidendi: Where export goods are examined, stuffed, sealed, and recorded by jurisdictional Central Excise officers acting under Customs House permission and as notified Customs officers, such examination is treated as examination by Customs for purposes of export relaxation tied to the date of handing over for examination.

---