TaxTMI 
TaxTMI 
TaxTMI 
2024 (10) TMI 988
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....rashtra, were made in contravention to the ITC(HS) and the provisions of the Customs Act. I therefore, hold that these exported frozen sheep meat as prohibited under Section 11 of the Customs Act, 1962 and liable to confiscation in terms of the provisions of Section 113 (d) of the Customs Act, 1962. As the above goods are not available for confiscation / redemption, I do not propose any fine in lieu of confiscation, under section 125 of the Customs Act, 1962; (2) I confirm the demand for recovery of the drawback amounting to Rs.24,96,862/- (Rs, twenty four lakhs, ninety six thousands, eight hundred sixty two only) and recovery of applicable interest thereon, in respect of the exports of Sheep meat made from Sahibabad, through ICD Port, Dadri, Noida, Uttar Pradesh, under provisions of Rules 16 of the Customs, Central Excise duties and Service Tax Drawback Rules, 1995. (3) I impose a penalty of Rs 1,00,00,000/-(Rupees one crore) only, on M/s M. K. Overseas (Pvt.) Ltd., having its Registered Office located at 39/5864, Basti Harphool Singh, Sadar Bazaar, Delhi-110006, in terms of provision of Sections 114(1) read with Section 114AA of the Customs Act, 1962; (4) I impose a penal....
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....here on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits: 3.3 Matter is thus taken up for decision ex parte after hearing the Authorized Representative appearing for the Revenue. 4.1 We have considered the impugned order along with the submissions made in the appeal and during the course of arguments. 4.2 We find that in respect of the Veterinary Doctor's certificate certifying the quality of exported sheep and buffalo meat, we find that the certificates were issued by the duly notified Veterinary Doctors who were authorized to do so. The Commissioner has given specific findings to this effect in the impugned order. Said findings are reproduced below:- "(f) On the basis of foregoing it is evident that all the VHC in respect of Derabassi Plant were issued by Designated Dr. Rajkumar of the Department of Animal Husbandry, State of Punjab. There is no evidence that the VHC were issued by any person other than Designated Authority Once VHC, have been ....
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....vision of the designated veterinary authority of the state. On the basis of these tests and inspections carried out by veterinarians duly registered under the Indian Veterinary Council Act, 1984, employed by the exporting unit and supervised by the designated veterinary authority of the state, Veterinary Health Certificate are required to be issued by the designated authorities of the state. Accordingly, VHC have been issued by designated authority of the state Dr Rajkumar and I find no ground or justification to challenge the same. Moreover the issue relating to procurement of raw material etc. in form of dressed carcasses by APEDA approved Derabassi plant has also been settled with the issuance of Notification No.82(RE2010)2009-14 dated 31.10.2011 by DGFT. In terms of the said notification the Note 6 of the ITC (HS) has been substituted as under:- "Note 6 Export of meat and meat products will be allowed subject to the exporter furnishing a declaration, attached with copies of valid APEDA Plant Registration Certificate(s) to the customs at the time of exports that the above items have been obtained/sourced from an APEDA registered integrated abattoir or from APEDA registered me....
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....y an estimate. It is not the respondents' case that the components were not used. The only case is that the value which had been indicated in the application was very large whereas what was actually spent was a paltry amount. To be noted that the licensing authority having taken no steps to cancel the licence. The licensing authority have not claimed that there was any misrepresentation. Once an advance licence was issued and not questioned by the licensing authority, the Customs authorities cannot refuse exemption on an allegation that there was misrepresentation. If there was any misrepresentation, it was for the licensing authority to take steps in that behalf." * Vadilal Chemicals Ltd. Vs. State of Andhra Pradesh, 2005 (192) E.L.T. 33 (S.C.). "22. Furthermore, under the incentive scheme in question, there was only one method of verifying the eligibility for the various incentives granted including sales tax exemption. The procedure was for the matter to be scrutinized and recommended by the State Level Committee and District Level Committee and the certification by the Department of Industries & Commerce by issuing an Eligibility Certificate. There was no other method presc....