1996 (4) TMI 244

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.... 2. In view of the above position, we have gone through the Appeal Memorandum and the documents enclosed with the Appeal and heard the learned DR. 3. It is observed from the Appeal Memorandum that the appellants have stated that they are a 100% export oriented unit set up in 1992 for the manufacture of Acoustic and Electric Guitars and commenced commercial production in May, 1983. The manufacture is done under Customs bond and a Preventive Officer is attached to the Factory. They import Guitar hardwares, paints consumables and spares etc. and procure timber locally. They have a Green Card issued by the Ministry of Commerce. With reference to Appx 23 of the Import Export Policy 1985-88, they were importing Guitar components/pa....

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....o the Collector (Appeals) but the same was rejected on the ground of goods having been imported through post parcel. 7. It was their contention that Clause No. 69 and Notification No. 13-Cus/81, dated 9-2-1981 do not lay down that the procedure outlined therein will not apply to parcels received by post. In fact the Notification does not make any distinction between imports by Sea, Air or by post and has not been amended. It was their contention that Public Notice No. 257/85 was not communicated to them and in the absence of any statutory amendment, the denial of the benefit of bonding facilities to 100% export oriented units in respect of parcels received by post, is untenable. Various concessions announced by the Government are to....

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.... We observe that the D.R's submissions have no force. In so far as Section 46 is concerned, it falls under Chapter VII of the Customs Act and Section 44 thereof clearly says that the provisions of this Chapter shall not apply to (a) baggage and (b) goods imported or to be exported by post. Therefore, Section 46 was not relevant. Sections 59, 61 and 65 fall under Chapter IX which covers warehousing. Section 59 provides for warehousing bonds. Section 61 provides the period for which the goods may remain in the warehouse. Section 65 only indicates that the manufacture and other operations in warehouse could be conducted with the sanction of the proper officer. 10. In the present case, the appellants have stated in their appeal Memo ....