2004 (2) TMI 522

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....export of 3,00,000 Kgs. of unmanufactured tobacco declaring the export value as Rs. 69,53,798/-. The said Shipping Bill was passed by the Competent Authority and export was made on 4-5-1993 through ICD. On 7-5-93, the Respondents submitted a Value Based Advance Licence application to the DGFT vide counter receipt No. 12686. Later on scrutiny of the Shipping documents and the transference copy of the Shipping Bill No. 221/93 received from Customs House, Madras, it was noticed that the said export was shown to have been made against Value Based Advance Licence application filed with Director General of Foreign Trade (DGFT), vide Counter Receipt No. 012686, dated 7-5-93, in terms of Para 66 of Import and Export Policy for 1992-1997. On verific....

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.... 4 of the Shipping Bill and Bill of Export (Form) Regulations, 1991, the respondents were require to file declaration in Annexure-III along with the shipping bill, if the export was made in anticipation of issue of an Advance Licence. The said Annexure, inter alia, contains the particulars of application number, etc. submitted to licensing authority for grant of advance licence. The respondents could not have filed this declaration on 29-4-93, as they did not submit any application with DGFT at that point of time. As per decision of the High Court of Madras in case of Lucas TVS v. Assistant Collector of Customs, Chennai, 1987 (28) E.L.T. 266 (Mad.); export is said to have taken place, once the goods are out of the control of the respondents....