2014 (2) TMI 1061

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..... For the Appellant : Shri J C Patel, Adv. For the Respondent : Shri P N Sarvaiya, AR JUDGEMENT Per: H K Thakur: These stay applications and appeals have been filed by the appellant against OIO No. 20/Dem/Exechon/Commnr-1/2012 dated 31.12.12 passed by Commissioner Vadodara - I. 2. Brief facts of the case are that appellant availed exemption under Notification No. 52/003-cus dated....

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.... proceedings is from 2006-2007 to January 2011 and final Exit Order dated 25.01.2011 has been issued by the appropriate authority of Kandla Special Economic Zone under F. No. KASEZ/100%EOU/II/62/05-06 for the concerned Letter of Permission for the relevant period. It was his case that the Adjudicating Authority has wrongly relied upon the provisions of Para 6.9(b) of the Foreign Trade Policy which....

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....sue involved falls is a narrow compass, therefore, after allowing the stay applications the appeals themselves are taken up for disposal it is observed from Para-15(6.9) and Para 16 of the adjudication order dated 31.12.12 that Adjudicating Authority has based his decision on the fact that no NFE is earned as the payments are not received by the appellant in foreign currency as per Para 6.9(b) of ....

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....sp;      iv) Value of physical exports effected excluding DTA sales but including supplies made under para 6.9 of the Chapter-6 of the Exim Policy and Paras 7.16.1 to 7.16.2 of the Chapter 7 of the Handbook of Procedures (Vol. - 1).    (5) Value of Exports: While calculating value of exports, DTA sale made during the year are not to be accounted for. However, ....