2003 (7) TMI 414

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....s with the consent of both sides after waiving pre-deposit of penalties. 2. The facts of the case are that M/s. B.G.H. Exim Ltd. filed two bills of entry for warehousing of imported goods viz. High Speed Diesel Oil. The item was declared as bonded cargo for the purpose of supply to foreign going vessels as bunkers. The importer was granted warehousing licence under Section 58 of the Customs Act, 1962 vide letter dated 24-9-2002 to store HSD in the private bonded warehouse at Kandla. On the basis of intelligence and on examination of the documents submitted along with the bills of entry, it was seen that the importer had not produced any valid import licence for HSD and had also not submitted any documents showing export/supply order....

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.... The appellants submits that after passing the impugned order they have approached the Director General of Foreign Trade vide letter dated 17-6-2003 seeking necessary clarifications as to whether HSD can be imported under customs bond in a private bonded warehouse for supply to EOU/EPZ/SEZ and for supply to foreign going vessels, and by communication from the Ministry of Commerce and Industry, office of the Director General of Foreign Trade vide letter dated 23-6-03 they have received clarifications to the effect that restricted items such as HSD Oil can be imported under customs bond in a private bonded warehouse without an import licence. They, therefore, request us to send back the case to the Jurisdictional Commissioner for re-examining....

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....f import of such goods even if the item is in the negative list of imports by such private bonded warehouses for warehousing them in such private bonded warehouses." III. Para 3(1)(d) of Foreign Trade (exemption from application of Rules in certain cases) Order, 1993, which provides exemption from application of Foreign Trade (Regulation) Rules, 1993 to the import of any goods by transhipments or imported and bonded on arrival for re-export as ships stores to any country outside India and supply to 100% EOU/SEZ/EPZ units and units holding Advance Licence. Further, we wish to inform you that we have been granted Warehousing Licence u/s 58 of the Customs Act, 1962 for import of HSD. Copies of warehousing licence Nos. 369, dated 23-....