TaxTMI 
TaxTMI 
2011 (7) TMI 363
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.... licences from the DGFT under the Export Promotion Capital Goods Scheme (EPCG) and, in return, for enjoying the benefit of import of capital goods at concessional rate of duty, the appellants had undertaken to fulfill the export obligation under the licences. Export obligations under two EPCG licences bearing numbers 0430004933 and 0430002038 were completed. In respect of the first licence, appellants had submitted details of export obligation fulfilled through export under cover of 416 shipping bills. After verifying the details, the Zonal Joint Director General of Foreign Trade at Chennai had issued the Export Obligation Discharge Certificate (EODC) which reads as under :- File No.:04/21/021/00050/AM08 Dated : 17.04.2007 REDE....
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.... bills also eventhough export obligation had been completed therein. Since the export obligation had been fulfilled without taking into account the exports effected under the 191 shipping bills under consideration, the appellants applied to the DGFT for issue of Duty Credit Scrips under the Focus Market Scheme (FMS), since the exports made under these shipping bills were to countries that were covered under the FMS. These exports were effected during the financial year 2007-08. The request for issue of FMS Duty Credit Scrips was rejected in respect of 50 Shipping Bills by the Zonal JDGFT vide letter dt. 19.8.2009. The rejection was based upon Circular No.16 dt. 4.7.2008, as according to which, FMS duty credit could not be granted during 200....
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.... below : Further at the time of redemption of EPCG Authorizations for exporters (of goods) where foreign exchange earned on exports made during 1.4.2007 till 31.3.2008 is used for discharge of EO, RAs must examine this aspect once again to ensure that duty credit scrip has not been granted for foreign exchange earned on exports made during 1.4.2007 till 31.3.2008 which has been used for fulfillment of pending EO under EPCG Authorization [over and above the average} We kindly request you to remove the EPCG licence no. in the shipping bills as per annexure enclosed to avail FMS benefit. We also confirm that there is no revenue loss or any implications in this matter. We hereby undertake that we will not count the exports t....
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.... is proof of the export. This contention has merit and is required to be accepted. As regards the production of original documents, originals of 50 shipping bills were made available to the Customs during the hearing before the Tribunal. Appellants produced the remaining shipping bills, except three which the Zonal JDGFT is making efforts to trace. As regards the date of rejection, the appellants rightly bring to my notice that 16.7.2008 is the date of the file number and not the rejection which was initially made on 19.8.2009 and the original shipping bills were returned only on 3.12.2009 and within six days of receipt of the original shipping bills, amendment was sought from Customs. Over and above this, the requirement of filing the requ....