TaxTMI 
TaxTMI 
2002 (3) TMI 487
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....otification 203/92-Cus., dated 19-5-92, arises for decision in this appeal. The advance licence and DEEC Book were originally issued in favour of M/s. P.A. Footwear (P) Ltd., Gummidipoondi, and according to the endorsement in the advance licence, the export obligation was for gents shoe uppers which had been fulfilled and hence the LUT condition had been waived and the licence had become transferable. The stamping foils imported by the transferee (the appellant herein), were found on test to be transfer foils and, from the sample, it was seen that it was in the form of plastic sheet with floral design made of polyester pigment. Since the Department was of the view that the imported goods had no nexus between the imported materials and the e....
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....ence tendered by the importers should be accepted and the goods should be permitted to be cleared without payment of duty. The Adjudicating authority has set out Exemption Scheme called the DEEC/ Advance Licence Scheme as contained in Chapter VII of the Export and Import Policy, April 1992 - March 1997. According to him, para 47 of the Policy requires that the various items imported under the Duty Exemption Scheme are for direct use in the product to be exported. Para 67 of the Policy provides for tranferability of advance licence in certain cases namely in cases where export obligations have been fulfilled, export proceeds released and the bank guarantee/letter of undertaking cancelled. The Adjudicating authority has held that the basic re....
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....t for the purpose of eligibility to Notification 203/92. No doubt, the licence permits import of stamping foils but since stamping foils are for different uses, it is necessary that the stamping foils imported are capable of use in leather industry. The certificate issued by the CLRI has not been filed before us and this is not a document which we have any opportunity of examining. The catalogue for the imported items has also not been produced before us. The Deputy Collector has also noted that the certificate itself says that it cannot be used for any legal purpose and further the certificate is only to the effect that the stamping foil can be used for leather finish and not categorically regarding its use in gents shoe uppers. Since the ....
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....ld not be called upon to establish nexus. This judgment of the Tribunal was cited with approval by the Bombay High Court in their order dated 19-3-96 in disposing of Writ Petition No. 1186/1996 filed by Wearon Exports Pvt. Ltd. 9. The wording of the relevant clause in Notification No. 203/92 does not cast any obligation on the transferee importer to establish any nexus. The clause reads as under : "(vii) where benefit of the notification is sought by a person other than licensee, such benefit shall be allowed against the said licence and the said certificate only if it bears endorsement of transferability by the Licensing Authority". 10. Under this clause, it is sufficient that the licensing authority has transferred the ....
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....; Dated : 10-3-1997 14. [Order per : K.K. Bhatia, Member (T)]. - The following question resolving the difference of opinion between the two ld. Members of the Tribunal is referred to me. "Whether the benefit of Notification No. 203/92 has rightly been denied to the appellants and the appeal is liable to be rejected as held by Member (J) or Whether the benefit of the notification was available to the appellants and the appeal, therefore, is liable to be accepted as held by the Member (T)". 15. The facts of the case are given in detail in the referral orders and I therefore do not propose to repeat the same. 16. The ld. Member (T) relying on the ratio of the decision of the Tribunal in the case of M/s. Nitc....
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....r was called the appellants are not represented despite the notice of hearing sent to them by the Registry of the CEGAT on 11-10-2001. A copy of this notice is also endorsed to Shri G.L. Rawal, Advocate of the appellants. Both the notices have been duly delivered. There is no communication from the appellants either requesting for an adjournment or giving the reasons for their absence. I have accordingly heard Shri J. Singh, JDR, for the respondents. It is admitted in the order of the ld. Member (T) that the goods imported as replenishment must be of identical specification as those used in the export products - is the ratio of the decision of the Tribunal in Zenith Tin Works Ltd. referred to supra. I do not agree with his further observati....