2015 (10) TMI 1537

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....plex, Bandra (East), Mumbai-400 051. The assessee is engaged in the business of export of electronic goods including EDC terminals also known as Point-of-Sale terminals. The assessee was granted an Advance Licence dated 17-4-2006 for import of goods worth CIF value of Rs. 6,84,03,378/- without payment of customs duty against discharge of export obligation of Rs. 11,05,55,250/- by exporting 17000 numbers of EDC terminals. The period of 24 months was prescribed for fulfilment of export obligation from the date of issue of licence. The assessee fulfilled the export obligations vide 15 Shipping Bills filed in the months of May 2006 to January 2007 i.e., before the expiry of 12 months from the date of licence. Every export shipment was made afte....

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.... the assessee is before this Court. 4. The learned Counsel for the assessee assailing the impugned order contends, in law, before the goods were exported, the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself, however, if he is on leave or out of station for any reasons, he may depute the Inspector to examine and seal the consignment. In the instant case, on such authorization, the Inspector has examined and sealed the consignment. Both the authorities have refused to act on such examination on the ground that he is not the duly authorized officer. When the law provides for the same and when the assessee has no choice or option to get the consignment examined, that cannot be held agai....

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....uestion for consideration is, in those circumstances, was he entitled to the benefit. 7. The Circular No. 415/48/98-CX, dated 28-8-1998 deals with the subject "Central Excise - Examination and sealing of export consignments by the Inspector when deputed by Superintendent where the exports are under DEEC/DEPB Schemes." It provides where the AR4 indicates that the export is in discharge of an export obligation under a Quantity-based Advance Licence or a Value based Advance Licence issued under the Duty Exemption Scheme, the consignment should invariably be examined and sealed by the Superintendent of Central Excise himself. If the Superintendent is on leave or out of station for any reasons, he may depute, preferably in writing, the Ins....