TaxTMI 
TaxTMI 
TaxTMI 
2015 (10) TMI 2083
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.... Wilmar Limited (in short Importer) had imported a consignment of Crude Palm Oil (in short CPO) per vessel MT ERMAR at Gujarat Adani Port Limited, Mundra. They have cleared the goods on the basis of Telegraphic Release Advice (TRA), issued vide Customs House, Nhava Sheva, Mumbai and the Duty Entitlement Pass Book (DEPB) Licenses. The importer filed the bills of entry for clearance of 648.565 MTs of CPO, out of which 365.528 MTs were released on payment of duty in cash and the balance quantity of 283.037MTs of CPO was cleared by filing 12 DEPB license/ TRAs. The officers of Directorate of Revenue Intelligence (DRI), during investigation on 20.11.2004, found that the importer had utilised the excess credit of Rs. 44,67,714/-, in violation of ....
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....oods on the basis of 7 TRAs issued by the Customs House, Nhava Sheva, Mumbai where the condition of the DEPB license was not mentioned. It is submitted that the TRAs are at par with DEPB license. There is no restriction to use DEPB credit on the basis of TRAs and therefore, the demand of duty is not justified. The entire case was made out on the basis of use of excess DEPB credit on the basis of Hand Book of Procedure, which is not mentioned in the exemption notification and Policy. The demand of duty cannot be sustained on the basis of Hand Book of Procedure and it cannot go beyond the Policy and Notification. TRAs are at par with DEPB license and relied upon the decision in the case of Tata Iron and Steel Company Limited vs. Commissioner ....
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....cate appearing on behalf of Shri Chetan R. Thakkar, employee of CHA submits that the penalty was imposed for violation of CHA Regulation, for not being advising the importer to comply with the provisions, which is not correct under Section 112(a) of the Customs Act. It is submitted that there is no material available that the appellant is involved in alleged irregularity. He relied upon the decision of the Tribunal in the case of World Cargo Movers vs. Commissioner of Customs, New Delhi 2002 (139) ELT 408 (Tri. Del.) and Prime Forwarders vs. Commissioner of Customs, Kandla 2008 (222) ELT 137 (Tri. Ahmd.). 8. The Learned Authorised Representative on behalf of the Revenue submits that there is no conflict between the Hand Book, Policy and ex....
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....o such person. The main contention of the learned Advocate is that the appellant purchased the DEPB from open market and the Customs authorities issued TRAs on the basis of DEPB license and there is no indication of restriction of DEPB credit. In this context, Hand Book of Procedures, Part-II (2002-2007), Para 4.46 of Chapter 4 provides as under:- 4.46. Restriction on use of DEPB Credit. The CIF value of imports affected under the DEPB shall not exceed the FOB value against which the DEPB has been issued. The licensing authorities shall incorporate an endorsement to this effect on the DEPB and shall also mention the FOB value in (Indian rupees) on the DEPB. If we read Para 4.3 of the Policy and the Hand Book harmoniously, it is cle....
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....Limited (supra). In that case, it has been observed that where the appellant was entitled to get the benefit of exemption under the notification, was a matter of belief of the appellant and not a matter of any other particular with respect to the goods. In the present case, there is no dispute on the interpretation of the exemption notification and restriction on use of DEPB credit as per Hand book was mentioned in the DEPB license. Hence the case law relied upon the appellant is not applicable in the present case. 11. Regarding imposition of penalty on CHA, we find force in the submission of the learned Advocate. There is no evidence available on record that Custom House Agents was aware of the alleged irregularity. The adjudicating autho....