2023 (7) TMI 1132

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....Nos. of 3 ply non-woven masks which were loaded into the Philippines Navy vessel BRP DAVAO Delsur as ships stores were caried to Philippines. The said goods appeared to fall under prohibited items for export as per DGFT Notification No.44/2015-2020 dated 31.1.2020 amended vide Notification Nos.47/2015-2020 dated 8.2.2020, No.48/2015-2020 dated 25.2.2020 and No.52/2015-2020 dated 19.3.2020, hence notice was issued to the appellant for revocation of permission granted for operating as Ship Chandler's and penalty under Section 117 was also proposed. 3. In the impugned order, the Commissioner held that as per Section 89 of the Customs Act, 1962, stores are to be freely exported. However, the goods to be supplied onboard the foreign going vesse....

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.... allowed for shipment. Letter dated 6.5.2020 is also on record, which is an application for daily/weekly pass where the name of the vessel is clearly mentioned as 'PH NAVY VESSEL - BRP DAVAO DELSUR' and the items are also mentioned as' supply of non-woven 3-fold mask (3 ply) 59 Box to the vessel', which is signed by the jurisdictional officers. Letter dated 6.5.2020 of the appellant is extracted below: 4.1 They also placed on record the letter dated 14.5.2020 issued by Embassy of the Republic of Philippines, New Delhi to the Commissioner of Customs stating that 2,00,000 pieces of disposal 3 ply masks were loaded on to the Philippines Navy Vessel, in support to the Philippines's Government efforts to mitigate the impact of COVID19 Pandemic.....

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....in New Delhi. Please be informed that a maximum of fifty-nine (59) boxes of medical cargo containing 2,00,000 pieces of disposal (3 ply) anti dust and ear loop face masks were loaded onto the Philippine Navy Vessel BRP Davao del Sur (LD 602) in the Port of Cochin, Kerala, India on 07 May 2020 as a donation to the office of the Civil Defense of the Philippine Department of National Defense in support of the Philippine Government efforts to mitigate the impact of the COVID-19 pandemic. The port of destination will be at Pier 13, South Harbor, Manila, Philippines. Hence, it appears that the appellant (Ship Chandler) had not deviated nor violated any of the provisions of the Customs Act, 1962 and there is no allegation in the impugned order....