Re-warehousing certificate verification requires proper departmental enquiry before confirming non-receipt and remanding the dispute.

Clearances to EOUs and SEZs under the exemption notifications turned on production and verification of re-warehousing certificates, and the governing circulars required both the consignor and departmental officers to monitor receipt of goods. Because the appellants produced supporting material and the department did not show that the prescribed follow-up enquiries with consignee-side officers had been made or that receipt of the goods was otherwise verified, the material was insufficient for a final finding of non-receipt. The matter was therefore remanded to the original adjudicating authority for further factual verification and a fresh decision.

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Issues: Whether demands raised for alleged non-production of re-warehousing certificates could be sustained without proper verification by the department, and whether the matter required remand for fresh enquiry.

Analysis: The clearances were made to EOUs and SEZs under the cited exemption notifications, and the governing circulars required the consignor and departmental officers to monitor receipt of goods and the return of warehousing certificates. The record showed that the appellants asserted non-traceability of the certificates and furnished supporting material, while the department did not establish that the prescribed follow-up enquiries were made with the consignee-side officers or that the receipt of goods was otherwise verified. In these circumstances, the existing material was found insufficient for a final finding on non-receipt, and further factual verification was considered necessary.

Conclusion: The appeals were allowed and the matter was remanded to the original adjudicating authority for necessary enquiries and fresh decision.

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