The Commissioner Of Customs vs M/S Leela Scottish Lace Ltd on 18 February, 2011

[Cites 11, Cited by 3]

Karnataka High Court

The Commissioner Of Customs vs M/S Leela Scottish Lace Ltd on 18 February, 2011

Equivalent citations: 2011 (2) AIR KAR R 724

Bench: D.V.Shylendra Kumar, N.Ananda

IN THE HIGH COURT OF KARNATAKA
AT BANGALORE

Daéed {his the 18"' day <3fI<"e:~b3'11a1"y_. 201.1  ' '

PRIEEESPENT

THE I-I€)N'BLE MR JUSTICE D V    . T 1:'

THE HoN'13LE MR JUSTICE N ANArz1)A..,  

.'l'.R.C. No. .1  
T.R.C. Nos. ':3 &-.4 Q;":20'o5  * 

-E55,:-,2_ 1-47565.0/* éoio

A¥isc.C_L:E; ﬂfc)_5. 1
    '

 

 

BETWEEN: 

'E'P£E COMMISSIONER (;z_§"-Q1J'::~f1t;--MS«; '
BANGALORE, » ' _ "    
[REPRI*3SEN'I'E1D'*8Y* *  »-- V 
SRE. L NARSIMHA 'MUR'I?I;1'Y. S:3R"r' . PE'1:*1'TION£«:R

9 " _  ._ ' C()MMOE\'§ EN ALL CASES
...... .« & MISC.CVLS.
V '   ..{IE33?_VS::?i"Rzive:er1<:i3"an, Add]. Soliciior Generaii
A ~..z1i0._1-"agTwiii<1_tS;i"i\E,R Bhaskar, S1', Cf3I11,1'"aI GOV€1'£1I11€I1I.

"  '   S*Landi.11g Cc:L1:':sei
~ _e1j%:1(i Sri K N Mcmazra, i»'§dvocia{,ei

_. 

 " MfS;«.I,13§~:I.J.zx SC(3'.I"I'ISI--1 L;x<":r.«: ;.:rD.,

. [Z-E:Z:§;:A }E3.A1..J{E,§ A.E'€I3§"§.£ii5{§ l"{URi..A RCJAE}.
' Ps;T'i..?M8AI ~-- 485* (}59.



2

2. W3. LE<1E3LA LACE IN'I'ER?v'A']'§ONAI. LTFD.
 R¥3E3P(}NDEN7]_'S
R1. IS C€)MM()N IN" ALL 4 (:As§«:s €31

MISC ...{?'aTI_".'-'£~.":_. ' _
0- R2 IN "1720 3,.r;ttE_+f' 2.00.:-3; V ~ 3

{By Sn' Naresh Thacken Adv, A/W 
Sr.1Ajay'J N, Adv. for  '
M/ss. K G Ra5_;havan A;=;s'té.'}- A ' 

TE-{ESE TAX RE;-§'}"§3RR}3D CASES AR£:.__r~i::.:§'r«:IzIz:3:;;>, BY  V'

ASSIS'£'AE\ET REGIS'I'1RAR, CUSTOMS; _ F3~}§CISEi"-8;. SfEP{Yf(§E;'*v--.T1iAX.
APPELL-A'§'E '1'RIE%UNAL U/S. E3013: 0}?' CU-S'FOMS 'A<:'i*;O 'IN A':>?EA1.,.
NO.C/105/O2, NO.c,z100;,02, '.0-N0O'."_c:._/'im.162'/02..  AND
No.0/106/02 FOR 'HIE OP1--Ni'O:_\%7.OI1:_~<:*mg»._Comm' ON THE:
QUESTIONS OF' LAW AS S"'i"'A'FED INAf:'1-023;'

M1sc.OV1..:7563ﬁ;20'10 is I<i11';.éi13'"UﬁOEI2...s§}2:O'1iION 151 OF
CODE OF CIVIL 15?:-za'O'é:_4.:i;:';L;§--_xj1:«:'Rb;AD~w1'*:fH«.sEV{:*r:ON ISOA OF THE

CUSTOMS AO"H-'OAifzg-2:>:iééi:s:~;:c*1+1V(3;sJ' OF*"RE'§1ARKS CONTAINED IN
THE}: Oranms 1?.zxsS:a:7.«.._.:3&< '§"§r{i'S..___CO.{3R'I' ON 03.082010 AND
27.08.20.E0. "    ~

M19? CV1",-..1';}'f355f2{>iO"'-1S "F'II.,E,i} UNDPJR SECTEON .151 OF'
CODE OF'5';fIVIL pR<)<:§:mI.R.E:.Ri~::.s=aO WE'I'I:I SECTION 130;-x OF 'mg
"c.§JS*1'O:yiS Aifi  WAIVER OF' COSTS EEVIPOSED ON 'I'HE
I'E'1'.Y_i"I {ENE}? "   "   "

 TE'AXijE<EFI*3R};"<1Ei) CASES A/\7v' MISC. CVLS. C()MIE\E(}

 ONFOR r«'i_r§fz'ii*;.~1Etz HEZARENG, -':*1~Hs mad smmzmm KUMAR, J.
A , 0 .;;,;';*i.}:>':=: .61'-13%: m;.,:,Ow1NO:



3
ORDER

'}:'hese four tax referred cases are befare us for answerizug thé f01.1mving four Gammon questiezis arming gut of 1357165 dataed 10.01.2033 passed in appeal zx:o.c;;¥'.i.i35',f{§j.2,..f' N'{).C,/'I60/02, NCLC/151,182,fO2 AND Nﬁfgf1€?;€3k'{3'é::._VL,$';.V'%.Ei'6 1' Customs, Excise and Service Tax Appeiiﬁis '}f:':?*:>4;1riia:I_?{f<})i" :3 AA "tha 'I'ribu:1a1",L Sauth Zenal Ber1£:hTVBai:1V"i.g:«_3.'1'0rf:; a:<svV'i1A1_;:';i.Qa,te}§:l V in reference orders dated 23. I 1.2GOé1®:

These referenceg aye paggéi by a Division Bench of this_ C0urAtH_i_1f% c1§~§_iVA J§$etit:§§:i~?'..':::§;'.1MM2003 dated 08.1C).2€)03,:_ directed the Tribunal au1f:c§Wé.nsWering£J the precise four questi0vv'1;1s_:3r1#':1'11.5%»A:.L2*;®fti---.:_:§%i§iraifnir1ed the references and hesard leazfneci cLc4:'$i"1r:§e1v.fi:3r §3s1;:153t..r;es at considerabie length for

1.'-*'§:*2'uc:~'£*AwiN;*1g'?:f:.f'1is§--,":;:.3.a«},'»'* to p:a:L:SsV"i*:ii*<fiers on such I"€f€3}i'€1'l(ZES1~ ' T. _{3_"_L;gz:_gi_;mon four Questions in 'V A '-me 1: 2 3: 452995 §.?f af'fig52';'ias2r° the CEGAT has committed an earrar ~ in}_holdir:.g that the Grderwéraxﬂriginal is bad .. it aiicawed duty Dmwback as per the " Baard Cfirczuiaz' No.57,/1998, read with Beard " Circuisrzr ﬁe. ?'4;' 199§ GUS?

V. Whgélzer the CEGA? was right in, aiigwirzg {he égageai arid' awarding {fag ﬁrawﬁagis 4 as per Ail Industry Rates against the provision of z'\s'0tzj'i<:att0rt 6175,3998, Board Cireutar No.67/E998 and 374,;-"' $299? 93 Brand Rate?

Whether the order' of the]CfE{}}5?}""zfu'%:sV--__"

cantmiry ts the b T A Nottﬁcations and ,P?"OC€tf.Ltf€S preserribed under the --.z:_fi:estorras ._AC{ fo7"~._ "

ailowance of duty Dr@;z_;ba_e}<; bg,-j¢_ ti"ie V respondent?" .

Additional question in' j hotding that the rts}1.;ﬁ:e1:7,tio2:.if:g Vt of ._the V goods being manuf$zctutet:"?5I;3y E054'/'»EPZ, deﬁes not amount to mis¥deeZara,tiof:-..Ain._UiQ{3c:t:iorz of provisions cf sub section 2 of the Customs Act?" t ' ' "

2. The.t§0'i1r.questio.§1s for 013:1" answer have arisen out of SiIi'}{E1aF"{Ei'CES buthhave become four references for the reasozuzrittatt ;:é;:¥;'~;:a: duty' drawback in terms sf Sectisri of the aC:1sVtQf:i's Act, 1962 [foe shaft, the Act] put farth ,j AAr'esp£>§t'de2;1t»assessee atéowed in the first itzstance V' "_"i3'L:'t««.--ée§":%ed an re--epeni.:s:':g sf fe::>'t,:t* s.ss<5:ssrsent sréers anti Whether the respondent was eitgibie jbzi"~~.. » V Drausbacix: as per AZ! Industry Rate _.:>%7 Rtzies}. 7.Cz"h:*uEars,..» _ " H "A-..V':?r1adt3<:;1;:_;aV't€ f<}f i.3:p9%p?eCéaii§1g {ha s:_,:br13i:;:--s§:}nss maéje. <32":

« _f:1:":-$ha.1f of ''th%;: :*ever}.'u_e by its E«:3a1m<3:i Séénior Central '{:§.€'.=u¥.?'ff§'ﬁ_:Ei! €j'IEt ﬁianding {3a3u13sé3L i:i:i5'i§:~3.i1j»;; by S1": ..R..B§1a$k2%.r and §{/Liifii" Sré Fézzm-'5en.{i:":z.:3, E§:i;:::*:2§:'--:<Z Ae:§z;;'2§':';i<}';'":a2¥;E 5 gcmtis in 1's';'i'S}'_')@£'.{. sf whie;t.%*: di£s;3L:ités; z-mi 2--z_:'é:si:'ag§ }1e:w<% 13663.1': cfrxpcrted 23: dii'§'@z'iém poims :;:ef tin:-:3? frcmé ix-an:.; 2-;:é:';4:::<'::":s; <2:'::?V é§?;.T Bar1§§a§{>r:-i. and z2:;'2{:»th:::r at. ChC?IZI':£1i. 'I'i':<-2 2--::«s:«;::*s'«;:~;:T::'=> a21f§:<:':z' 1.}1<'§j~ r@o§@r1ir1g, failed bc3f:3r<3 the £LC"§j1l{ﬁCEii'iE':§; a1'L£€}1<'3:'ét':§;*';"-bL:§ a::ﬁ€§ with success bt'3fG%"{;°' I~21pp€iia€:<: amt}1:3z"£E:; :1241.:':;:,'cf§r Isém;?If£'%;1,;:';ai};«' Tfuersibreé, {he reVc:x11::6 for resistmg 1:233'. '.b€E1"1C?fi'C'~. <;>"f». :7iL1L;a?--. drzzwback, which the resp<)nc3é::<11:~a&:S-¢:>é's¢e%, <">1.i;s,:19*;v.%A:;é%_; E3€::{;:{3%ﬁes érntéiieci to in terms of 0:"dvmjf of th"c~'7§°:"i':j't:;'a.511, t:h'a';':~ p%ese11t E"€§€I"€31'1Cf;": <:ase$ at the instancé Sf" th'e:.Vr:é\;'cm':{2_.

3. Though. I'ef€r<€riCc:.$ zgre §1:L;:j :"1Li;7rXi>t::', referred questéenss are "'é:s3.rj1'1Vfj:-1{3r1":;fm.d"--fa.C-is 2:%f{:'vv':s%111i]a-;:r. "it. is; for ihﬁﬁfi reasons we"-_ have _f(§1.:1jI1.d."'.};f"--._§':i;ff'l\?€1'1§t3§']'{ to 2ms'we1' the questions u1"1der'~ ,re'fere=:1c<';2.V by... -this mm.mor; Grder.

;=;%f {o_ur1d f1a'x*1"-a'ti0r: of facts $.13 the statement sf case: "3';-_1b'mi't;éé'V"bvjﬁthe Tribunai to be im:::>mp}et€ or 6 Selicitor Gemerai having gained? for making furthee submissions on behalf ef the revenue and an behalf cf respor1dez1t--e.eSessee Sri Ajay J.I\?.§ Eeameei f:3i3~i1_i::.s <3i:I' , A' representing Sri K.G-Raghavan, learned sené.ruf_'_"e.Qu:r:i'sei and later Sn". Ajay J.N., had been Thacker, learned eotmsei. We had difeefed senior Cerztrai Government S:an<uiVi'11;§ CVeu1V{1Se§VV: segbmit statement of case with foe ereper adjudication of references. h H

5. We have over for a perigd gf aim; "matter was first taken up by this ber::'€,%r3 .e2: end developments during this pe1fj<:le1'vVa_:1d ':I9f{eV.,VVf;ve_eMéA: for m,1znerc>ue hearings quiee w.,~*i"<;-?vi_i_c:11}ﬁk:iepi:tted'i}fi"'the erciers passed thereafter, which are as 12r:de.r':.-I "nI?£,=KJ/RAJ:

95.01.2010 . . The Cemméssiener' of ilzasierzzs at' _ Egangaloreﬁ is directed 14:: be preeem: 42.§}:m.g u22:'f}'z u .._.hz's Jain: Cemmfseierzer in,-e}2a?'g;=e: 5:5?' §z'€{:jg5z€€er:

$522.3' or§gz'na§ reeeraie reiaiirzgg 52:2 rejerenzte 7 fVOS.TRC 1,/2005, TRC 2/2005, }"ii:'C 3,./;?O{}5 and TRC 4,/2005, <23 we find we are net receiving any teorthtehife aesietarzcte from the caunsef appearing fer the ;2a.rtz'ee in these references and we are not ebfe Ze answer ti'ze~~--. " references.

List these matters on e requested by Sn' I<ZN.A=fehar:, Eearneduete%';d£z;g--__ ' counsel appearing for the 0Zepa.rtm'e:'tt';__ " Furnish a Copy of orcfegﬂ K.N.Mohan, [earned Sta?iiZ3:tI'Z§§ cc.>t_zneeZ appearing for the d£?g3a?"f?72€3':'"'Z_':'f;:)V?"-»_€?"£SLt?'fHQ.f compliance." V ' 'N. .

"DVSKJ/NAJ:

07.01.2010 Eff. K"ez"£jMoh}:m,_Ze.{:§rrted Jttnior Standing counseé e:ppearir:1g..AA for' "t%te"-.Ce'ntraZ Excise and Customs 4D£?}9C3ff?;Il}:Cf'?'?I,"'~._ ;";£f?1'ii§ filed a memo irzdieatingifze _Ci?V'Ct,£fJ?S'€(1f§'eC€S under which the Comrg:wTssi0nert_e]°Ctxstome, Bangatore, is urtabfe to present b'efo3fe the Court today and that

- .V V' MI","N'.Isf.--."z;'I'rLé}3'$C1_, Jeif1t"'Commiesioner of Customs :,.z,fhe 'ir1'«..e}*z.<zrge of the Legai Cfeﬁl of the A tS=pV25eSent before the ceurt.

Ebferzeffter hearing the ieamed standing Q eetznselten behegf ef the revenue arid @330 Mr. N '"1? {}u'ptz:e,"Jeint Commissioner of Cffezetenzs, we ..fe:r'eL?'2.et in Ct position te etppreczete as te under _ 'u;?a~at.A'eireumetanees and egemet whet duties that had been suffered by the respondent - = ..eit:*seeseee and egeinet z,e!'z,ctt e3:2--:r'ise duty 0? eeeieme efetg tei'z.iei'z. ﬂee' been €§.{;?€'E,£{£.§§§j ;2:;z,:2:§ by .<§~*' 8 the respondent - assessee, the Deparmzenz' had aiiowed the drawback initialfy and which was Eater withdrawn by inuoking {he promfsions of rule » E6 of the Customs and Central Excise Duties omwbaczc Rides, 1995, and neither Ajay, Eeameoi counsef for me respondemf_."'-1 assessee is in a position to satisfy us tI1a_.2:__tf2;e. ' "

assessee in question had actua§Zjg..;:;a.ia aéig--'I,' excise duty or customs duty a;m:;f or;_,,:?'2:e "of?:e1'V--__ " V hand, Leonid submit that when '§Z'z,e?._assesse"e--_ _ "

has purchased some ram' .matef'ia.Z"' in 1tF":e. VV market which was an excisea.b's'e_A raw" ma:e2*z'aZ,"'~--_ "

it is presumed that the assesse'e._;':ee@" has paid the excise duty and therefore:-"onV_'::r,z'oh premise is entitied 1:0 claim tI2e :;iZut;y when finished product manufaoiizﬁed 7;éLSizf:_g' saa,c?:. raw materiai is exported. -

We f-the "Commissioner of Customs_ _before the court as we ,:oouZC£"§ii:e to3_ko..o'te_'as to in what manner the d:L:,ty'-- 'clrauifi:-a<ér: "<,ofovis'ions are being worked," ,partiou,Za;r.§y, are anabfe to appreciate's.._,ho.w " a oirawback can be afleured even, 'wi92,er2."- there is no proof Of '_ pagv;»r%z,er:_i'of eiz:!*:eV:<,e3c_,c:fse duty or Customs duty "E33,; the e.>z':po"rier claiming drau.2baoZ:_ %,L:,é:».,¢::V,'a,:-e1;~,z.2ozo as requested by sn: K ;"\?.31k:fohan,-',,'j_Ee{izrned Junior Siandzfng Cozmsef ap;:5'eari;igfor the revenue as also Mr. JV K _ 'ghﬂupta, Joint Commissioner of Cuséoms who fzas appeared on behaff of the revenue, for __ '=. 'a,:2hieh Sal Ajay, learned eoansef for the _ fee,r:Jo7r:o?er:i -- assessee has nae objection. 9 Furnish a copy of this erder" to Sm' K, N Malian, learned junior ste'nCZz'n.g eouneel appearing for the revenue. "

"DVSKJ/NAJ:

1 8. 01 . .201 0 Mr. B. .Bhat1'o:chazji, Com;/giesion.e?*""cfii"

Customs, Bangalore, is presezél beforeo t'%iie_'* Court. He states that the duty"A,cZr;i'w.«5aCl: 'is' allowed both on payment of_exez'se 'duty cit';(l" ' custome duty, when the j?'ni'e.{1ecl ferfoduet exported out of the ceumfry afieiiiuhen apereion effecting export claims __c:lul'y d:faLoba'e§§ etc. . We are still no:l";:a;:iz;£;;¢;:;;z,, Ci .v<737»¢'51;i drawback can be elaimeﬁhy dfl exgﬁertefgg ._i:'z the absence of the g'_.lC'$Z_,tCil _,:'3agme;1§ of-eus-toms duty or exei$e_iHdi1{y" lV}'3;{.'",f_1,{;?'?'...€'C'l.__Ci)'}"i," ea'y_.£mported raw material of" iioiscllilyenmanufactured goods having'r._be*e?1 ueeiil..;;i::.i»ci;<zi_A'l'::g;2'Lzf, for proe:iuc:ing :1 product,' which is e2«§p.ef€eti".«.

A. -Mr. Kli'l\l_,v iirleihain, learned junior sfarzding eowzieel \::,opea"ri21g;;_____ for the appellant-revenue V liseeics tziio weeks time to place before the Court (:3, ..VLlii'T'%i?;L'Lr':5-2?2.,V .__submissiorr1 explaining the '---Ci%'(_;1lffL3ié1.?fLC€S-L€'?'id€3I' which and in terms of the :ét,"s.z*i'eL:s rioiifiéi-c1tions,! eireulars, enabled by the Cer':.tralv__véi}ey.emmer2,t, duty drawback is allowed lien Eheieexporf on certain, produetei both on VL"e,.xeise 'duty and custome duty that has been '~._":"eeZ'ieed by the Gevemmeni, Lie: flee matter or: €34.Qi?.:20}(} as i ~~--:reqt:,geetec:§ by the Commieeioneh 10 Cernmissiener Z0 be present on. the nears:

daie of hearing?

Furnish 0: copy of this Order in 11-zir. K. N, _ V .Mohan, {earned jtmzer s:a.;«:dir2,g eoun3e§.._ m_"- ' appearing for the appeilant, "DVSKJ & NAJ:

04. 02.201 0 <.

Sri K. N. Mohan, {earned jz,.: m'o}'-._etanefz.k:g " "

counseZ appearmg for" _ '=.a}3'F%eE.{t;nzL=§.'»«... Commissioner of Customs, h,a"se.p'zTer.eed b'efc:ii'e.';:gs written submissions, on behalf "ef_ii:e appeifgnf along with Board Cir}:z.4z'ar's;'V z\e.;2:«<ze;';20oezmas,"

No.19/2005~Cus (:md'--No.3L_],i2VOO'O9(§t:e3 and extract of Section 74 to' Seet§orz_.--~«._v?'6j~of the Customs Act, 2952 (52-bf} A' e are $513! L-eryVV"e'ez2.:c2ir1eed as to the mL:gnr:_e*_:* Veefv.'L£;'OF}§i4fLg "*Qf' the preuisione of Sectz'on7.75«cznd vS'e'¢ti_on.__'}*'6¢ of' the Act", to aliow duty drai;:{bo:r:}<:"fr'z'7reep'ee{ of exg:>c>rZeci goeds and in whesev h.c:irLds*_, 'tb what extent and in u:ircunis't_r:;nees; _par£icuZarIy, having ' "-.regar°cZ {£0 'the fimﬁdfion imposed in ierme of ._ .i€3uZe .3 Vof_ifhe Customs and Excise Dutiee __D'rfqwb§i(:.k -Reatfee, 1995, in terme: of proviso to this-._'xR%x£e',,__ eubwmze (2; seed {3} read in c0?:.ﬁ,anc:ion;'*~;,:)i€h Ruie 6,, Rafe 8, f~?;g.£e .2}, Rule V --V I 3 ci';1.;i";QuZe I 5 of the said .R.';L{!e3, A' .3' Even the submissione made by the " §fe.z_n_:{é'aissiener have not eieared our dezzbts as be whether an experier whe no? Eaimseff' .V _Me_i7ﬁF'zer' {mg-jeréed the n:zLz;= .?r245zierée:.E :;m.r:2? e>.}gz:3€:2?'ie£:§ goeeie came? an ém.;9ez"f-er whe haze reef gzeiicz' ~ V. «_ ]L{ih.»i;3::try_{' 11 customs duty at the time ef impert, cam atso claim the duty drawback benefit cmd as to whether 5: duty drazvbaek can be attowed even in a situation where the imparted raw meteriat has met szgjfered any customs date: at alt, at the». '' time ofimport.

4. The further question is e..s~t»o_whetherfy an exporter can claim duty <:Erc:;./afjbczseiagj. List 4' maximum permitted Zevet ever: ::,m»'n"'m "the, hands of a class of importers; the <:2,£:.:<._t€>:rzs dtzty. Vt paid is found to be at (1. Zesse':r__"r'e._te e2i:j__rzot the"'~-1"

ﬁxlf rate of duty as is normatty ait other classes oftmporters.

5. Such questionsfcirresth';1otA"evh,stuered either by the ,_couns.eZ-._for'-.the "'pe'Z?itidne2~ Department <:_:.r~b_y~. the CoimnzissiorterVhimseg' who has appjearedzzz. pe}é(seh_._tQvday"E>efore us and who Iiiase.'s<ji:'ghtb t0s':*--e'.£p_tve.fhv._the scope of Rates and Bs;i?cE¥'.;{f;'irc';t'tars} ~ 'A

6.A" The has 51330 stated that the Z,L}7*7:?f.'LL<:'»fl sz1bmi'sV.s_i.or: new pieced before the Gear: has the Czpprovaf of the .Fih<:mce }7';._ sorry to note that with (155 that, :{'3."i,«i"r"".;.'Qt;-i(:2T.é{:?.VUU7ﬁ'C£'.~?31(iI the purpose to understcrmci the "'scheme of duty drawback} has net mat'eh'a1Z_'tseC3*' and it may be in ﬁtness of things ",.'fhC{€ the 'architects of 0152 these Rates or one of them may come before this Court and exptaih te '=f:.:s about the duty drawback scheme, its me:5'm'ier efﬁmctiohfhg at? these days and the f:3'}'?'€'S(:'f'£§ thinking {if the G{'mer?:r2'2.e2ht eh. this V' "issue, if that is rz.<:st 52 taboe fer the ¢r<:>z'z.eerhecé?' ejfieer if? the E?2fr:eh.ee Mfhistrjg :::§:':.»:é'Z at g:;rz.3; rate, .

x3"?

12 we expect the Commissiener to provide us the statutory provisiens in the Act, we relevant Rzzies and ail? Beard' Circulars gozxeming them, Cempiieei' in (me paper book, Leetmecf Cfentmﬁ ' G-ozzemment etandfng eounsei, :0 ensure £h<::~€~.. » ' the Sets of the same are placed before the Ceuée and simultaneeusfy, to fumish a copy q.f_V;?:e same to the Eeczmed eeunsef eppe?eri:5ag for V respondent,

8. List this maiterez'; c:24;e3.'e0:eV.V¢ze': ' requested by Sri K. N. ;'1a'of:.r:_,_ri;..V_%Zecari*Lee§j;;r:.iof~, standing eounsei and also, the._Cn_mmisei_oner, who is present before me Coy.-rt. --.

9. Furnish a copy pf t'i1.z,':}' en' K. N. Mohan, learned _jur;ier_s.2fai2.déng 'Co:£'n..eel for the'Petitioner._f'~~.,,. ' ~ ' "DVSKJ/NAJ'}"»_"---V ~ ' 04.03.2010.' In termsef .-O4.0;2.20.}' 0, reading as undez*;p__ * ' Y »--

_ ~ K."..1V:.VV«;"ef{3har:, Zeamed juziier stimCfingV ' .Vr;}{3w':,::Ve-Ev _}~apper:m'ng jbr the _ appeﬁfamf~Cerr§.:§r2ie:sienew of Customs, "hae pieced _ befere us written e;zbmiss:o.:1E5, er: behaif of the eppeilcmf " e«T%1l'ie'ea«zeong with-fﬁbard Circufars No.24/'280.I~ 2%.}: 9,/2005--{:'u,s and !\f:>.[>'.Z,;";2'O0O-- C:z5'..afr:,.:%.A'ex€rect ef Section :0 Section 5;" the eesmms A52, {:32 ef 1;. 'Q63.

13 .2. We are stih' not very Cotwinced as to the manner of werEcing cf the pravisions of Section ?:3 and Eiecétten 275 of the Act, te aitow duty drawback in respect of experted geods and in ;w5<z.ese hands, is what extent (:12/act in what CZ'?'C?.t??1S{Cl?lCi3S} pc:artz'<:u.Za,rZy, I/2azJm_g._ _ _' V regard to the limitation tmposecZ"'§'f2-.tem';s V of Rate 3 of the Customs 5552.53 :EI,>c¢:is'e> "

Duties Drawback Rules, I99:3",:'.£n'--.terms "

ofpmzxso to this Rule, Sutzgrute ' (3) read in conjmtction LUi?I3'%, R?'tZ€ 6, E3223-e 8, Rule 11, Ruze 13 and Ride' :57 oftftettn said Rules. V

3. Even the submis.Siv:£nS 7_13ét.:i:_e.vZ:J3,_i the Commissioner »3_"¢n'fE'i';'.E3:"?1(§'€A'C'£E3Q?;E?Cgz'"{3?;t'?' doubts as_..ta,._tt'.het:het Ctfl expcﬁrfter tuhe has not ._eiti91er' :s'mp¢.;_:'t:ed' tfiieraw matertai? CZ_i?4i'é5i",'"éJtf3Ot*"z5éd'V."g(jQCtf: and an importer "tZi{']'?,O;>«1I_Tt,CIS Qott __euston1s duty at the time bffimp:):*i',--._e'tzrt also eiaim the duty' vtCt7'f'CZLU".I:)§}C.l-Si". betrieﬂt and as to ughethep O, duty."rt_:'r;:1wbacic can be ezzifowed 3e:2er?.»»z}1 C: situation wi'z,ere the vii%;pe%'ted raiU.n}_Q:_te'riaZ has not suffered 'any"=E:i,zs:§t'ems duty at ail, at the time of ' ' The further question :55 as to whevtftesf.-*"ar: exporter can eZ<:z..im duty dr:;zw':':;aek at its maximum permittect .. Vttevebezxen when in the hands afa ciass Cf. importers, the Customs duty pczid is' "fat-trad ta be at a; lessee?' rate and not the : fuif rate cf duty as ie nomzatty ;3.:z:':<£ reg; aft ether eiastees ej'tmleer"te:*e.

14 5'. Sack queszians are no:

answemd either by 2&3 esazmsef fem' me peiiiz'§}ner«13epar::21e;rai or by ihe Commissianer himsééf wfw has cappeareﬁ in p-arxoa taday beefcrre am: arid V whzﬁ F1523 soughi is expiain the scape ..r.;>j-'.,\__ Euies and Board €ZZ'iz~*c:z;.£ar*sk 5, The Commissi0ner»':'AE:::i3_T £1235' stated that the written Eu-E°2_3?1i3sé§;:_?:" :r1<:m,;2""

piaced before the Ceurz' flies» '€313 appmyai of the Finanee Mimstzy.

1?'. We are 3::-;I?r5;.;_2;"c':_ n:;zz:é'i%:a:AL:1_iih Q21 that, our €3?'1d£CiE2'{}?5'. a?:a€"'_£%:e_;=jp3z2.fpa3;a ta undergfand the Q3'? d::£ty drawback, '?:.<;1.s_*7 net r2;:éa:'éé'i:a:Zi$ég%':if_'a:f: :9Z it may be, in j§€%?2;;.¢33s of thiggijs fihidi the architeéts tf3j€V&ZZ"--thégéé.' }{*z:,§:~2s"'v,Aor= 'one bf them%__Vmay"'cérg;e b_€jfQfc:"tij;is {Shari and e2cpEairé,"E0Vj5us- rﬁgbcvgtfhs duty drawback schgme,' i"tV$ .r:-1;J:?:;*:l5z%2%TV ':7f'ﬁ1:*action€ng ail these c€ays~ai1::ij~thé3.._,5r€se2:t thinking 0}' the G:3':{ef*nmé2fz,fon .:?;€s iS8Li8} If fhzzi is rmtv a tczbogé f::>r tiie cE<3ncemeci' ctgjjﬁcer in Financé'-.ﬂ&f§nis:ry @2103 at any rate, . A "we iéggnfrzahgt the Ctémmissiener :9 praﬁiﬁe '-@455 'siﬁvmtery iprzazzisions in €he2.z?1c{,_ .. V. i}'1€:T_ '?'7€.'féZ'E.{'r2V?f2:f; R:z_Z_es_ and aZZ _B.9_a7*d €7ircuE:;z%;3 Ag;-;0:$er':2i"2':g iizem, c@mpz'Zed7 if? '£2_?*:,e;;*(:;;§er back. Léamaﬁ C'e3r1'::*a§ Geyémmeraf sfrazzdzkzg caozgnsei, ta engzszfe :3':a?§' ..:'he 3813 sf if/243 same are p'§a_C§cZ E;:ef{::z'e the C&':,:ri and sinéuﬁiaznmusigg; is *»fa.:'r*::is?z Q mpg 0f the same :9 #23 Ze§..r:':;€d €f{1}€€?'ZS'€Z appacafifzg far gifze :*é$por:&e2":€, 15

8. List this matter' on O4.03.Z?O.Z{?

as requested by Sri K. .§'vioh.an} learned junior standing ecpimeei and aise, the Commiseioaezi, who is: present before the Court.

9. Fi.:m.ish a copy aftizie C)rder_tVo»'~--.. Sri K N' Mehan, Zeamed Jiu.rzic;,r~et'_andiag courisetfor the petitioner.

we had directed the rrtattezfr be Ziste_d''~toda;3:;-'V-t.to ' ensure that an informed reépoaeibie 'ce?'<,"' from the Ministry ef Finance iiieipreeent-.?:iej°ore the Court te assist the Cot-"t,.ipaitiecuiariyv-.20.!' apprise as about the b_dekg-%"oa--r:d 'iofvveeiieme of duty drawback, its wor_ef<:izig.V.V¥'irji pra.etiee, the object of providing dii.ty__'cir'ci:,uL::ac}<:s 'and the scheme t2isual2'eed--~_in the Mir1istiy"_qf"Fifzarice for extending bei1_eﬁis' t,iI1.C?:'xE'7"1C_i"i€3 seheriie,]'e'tei it "}i<i}9'. '7fPra%ned Kiiimair, Under Secretary in 't'i1e"~- .»<""1'r*f?>'L'i;"3.f7;';1J2y'~ _ ef - Finance, wits is preserttiy «.workifiQ'~t as_ii"'..Te-chnica.l Officer in Central .E}eard of 'Exeiee. and Customs, Duty Dra.iuZ:_)aok Ditiisiati, is pfeserit before the Court. 'vi-Mr. Kaﬁiar has, to some extent, _ .ediieatved_a.e"'aE7out the duty drawbaci~: scheme} _t'?z.e_ in which the duty drawback {*3-c':f;'i«0,3'1'18v'«I"'_i;Z?.,SV';;5€'3'»{3?'1 iritredaeed and ae te the manner. .of, its woricing, particiiiariy in the reserd atobai context and with the a. reemente P ., __W.arid tPiei;iaderstanding that have euoleed in the LL-'aige of World Trade Orgamsatioii. eeerseeing " ifie ixitematie:a,aZ trade and praeticres and acting ':1:';c¢=':z big bretiier QUE?" aii memfaer etizteei 16

4. It is very obvious that ear Country, theme}: at sovereign repubtic, has yietcted tie the overseeing inﬂuence and is plcigging tune to the dictates qf such Organisations wneth,er or not such erg<:inisatton.s are cencerned for our peepte"*- ' or for em' seeiety nor are they fl:im.iticz.r with tifie soeiat conditions that prevail in ear c'ount2ji1i..... , __ V = V'

5. Be that as it may' Th.oitgn:ittt7ig3rpteciifs'----. ' . to be the reality ef the day end'§z't'--isA' in t'?':is'~.v «. V' "

background Mr, Prarnocl Keir;-er hcts.V_e}cir7Zai;i**ie'c;i't to us the working of the duty e7frE2=wba,eic..sche%ne"g in our country in terms of Sections 175 and' 3/76 of } V*WVe ogre" 'sti'fi,""ttn.ot the Customs Act' satisﬁed that we have-_i\;nders;tood~._evZZ"niceties and nuances of the worixting of"dVutyti'dAfeVtebeck scheme and therefore,v.we direct Ministry of Finance to I:4efo_re:..' t';'2e'" .j_CeuIfft, their understanding; o_f't};e~.ntrm-nez"_.eff;1jor}€i'ng of the duty cireu;fbac,-*5scheme;:ffsA ..'1"..i'ti§t7§"::€ is atxaitable before the C'5)i"i'7t«1.;ivnV ug_i*it,iVr'i;.;i"(i_;fi:1Zv,.3:iZso as to in what rnannercit inijf)c:ets».tF*te facts ofthe present C1388.

Thoug';«t,t" Mi-1 Pramod Kumar uiﬁuid bnngg to our nt:t.iee_&e:;he written submissions _ ""2:ilre'edy-iﬁpldeed before us to submit this covers 'g;iZ"'suonV"aispects, we, nevertheless, request Mr. 'Prat.-most.KTu'zn.;:;~r.v~to have Ci second look into the Loritten sufifnissions in the context of the fact's of the p'r'e;»:se'nt case and in the context of the _ ditty drawback scheme as is i,tnc?erstood in the VL'ﬁ§Iinistry-~ of Finance and as is sought to be 'Qoieced before the Court, and to pnwicie further 'ingrmts if fotind needed or tt:e.rre.t'z.ted to be pieced before the Csitrt and gt' it etreecit; net " wttxeiiabie befete tne Court.

17

7. Either way, it is open to the Mirt.istry to euppternertt the present terittert i§'L£Z'}f?liSSfOf1S or rest content with whatezxer pieced before the Court and te say that that is the end of the T matter.

8. We direct the matter te be Zzfstedeffter L. four weeks tie, on O8.04.;;?O,Z0. -

9. As Mr. Prarnod Ktmtar 't:nctEe§:t't'estt!'tve:t.V _ " A T rteedfui can be done wttitin' three ":;2e'eks err:-st, thereafter, the learned C6?1,f'?*€:Z Gez,2ernment'~, "

Standing Counsel can ptace z't4t'E:»efere the C'o't.:rt in 0. proper manner, after ﬁ,t.?'f'L1'S}_:l."f«??.Q'x,_C1 eepy'--:)f.~' the same to the ZVea_rfned_ c;:2ur;=.s_el "'fc»r the respondent 3:; that even the Ze.ejrnect Crj't:nseZ for the respondent witl beA..:'.:e..,C£=po.sttton*teﬁvespond to the same, ..t:,xizf}'t-i.n the _,at3:;1i£cVzbZe~._tziee'}~:'s time thereafter. 'V 1 1 " tt "Tfi:e fi'§:rtf1_erfsuppiernentat written submis._sie.n's be ptaced before the Court by ﬁleirtgfjVtne._A_s:::rne in the Registry, after furri£.si'itngV'a 'Copy_.'Of the same to the learned counsel for the respendent on or before 3} 'J?ti'r*zft_isFt Ct copy 0}" this erder ta the A *-.EeQsrnecZVV4CerttraVZsﬁovernrnent standing eottnsei. "

"sI:_§ee«2/MAJ:

22.06.2910 _ "~.,Mr.Naresh Tftakkazg who has appeared ' _ '--fb;?'». ..

. JV made seheme, _ " the S51 bmiseie rte aeeeesee stat ta tort;

resperzdent we regarding ' " ~~;;9erttete§er'Zg; the preeiszferss cf eeetzferz ?':":? ef the €_'.7tzste7?t.s Act; 395:2; that w§'z,z'§e e;qereeez'en.e ef 18 Ail Industry rate of drawback and brand rate of ctratebaek with reference to statutory protafsie-n,s of practicing trade has been at? along to recognise distinctions between t'hese two rates and exporter being entitied te cfeirn dutg..._ __ drawback depending upon the appticabilityef one of the two rates; that the eontre_oers3; ' T between the parties in these ;refe2<e¢n.ce's ozfefy while the revenue contends thétflf:)f'€Z?ft€tf,?'t?Lte?':i_C>f._ '' duty drawback, the version oftne;as.siessee-- gm, _ the other hand is, it should' be ofV't1:ZZ"*induis't;?y. Vi rate ofdrawback, V"

However, on this aspect-._of_the mgttter, Zearnect counsel for the revenne"_joiin-~s_ issuie"-teﬁ contend that deﬁniteilggg not :.hg¢"«revenue concedes; that the asse_:~_;é:ee.V.Vtuas_--ien»:it'Eect to claim brand rate._ofduty.drawbqekf'. ' V "

While _vti?;,e ;,+m;:.:::e;< is i'z.e4(trr'wdV" in""gin;z2*t, Sri Nctresh Th§itkFpCerj"ie<trnej¢i.VLoo.tc'ns'eE requests for some :iieCeo'rnn?edC%'§tien Vto look" up to other statutory g)r'oz;isi4-fnsgt .n4ott;iﬁCa'tio:ts and eirettiars with referenice to ti*:_e._st'e._tiztn~ry provisions which have beens{:1adei't¢p=to4d5;.'te refating to allowing of duty dratbbgcft. and requests the matter to be .v _ & Zistect on".;'28. _ Out. 'egcjtyenence in these tax reference it-eeses" t:'?.{§a:€_.~'th€ matters are not getting eonC'§t£deCZ-iezteiét after severe! hearings, T drawback scheme, under the .. ijorovisions of Custems Act, 2 £362, is: the subject §_*~ntat't'eAr of examination in these cases and it has '%':$ee--n." our endeavour te ::,:n,derste:n.d omit i appreciate the manner of working of this " -eeitteme for the gourpese of t;:EZ::rtez'r2.§,j ctrtttefjeeta:

en efetjg tnfeyeur efeageorterst 19 Te educate as en. this aspect Mr. Naresh Thaickar, Seamed eaimsef for the assessee, has drawn ear' atientien io sectien 3'? ofihe Ceairai Excise Act, 2944 to ceritend that the duty » drawback is permissible under the Cen.:ra'Z'""

Exctise R':,iZes; that the Customs aria Central V' Excise Duties Drawbaeisz Ruies, E995 en_a'eZves~.,»"'~ the exporter to claim duty draaz£:iae'§c,<.ez;.ea_: 1226:" _ respect Of excise duty paid or 'IQ€{'\ya:-big-"Or£..th€"' expert product or eempoaem: en:.__tz"?.e expgrf'». 2 ii ' product and that whiie se'e:_ion "E5 af Customs Act; 1962 pfOUid€S"f()J§""iQUOLUVEQ"d?L£=Iy.".b H ' drawback, on customs e:_Z__i,£i-yv -paid,' «the 3 corresponding provisibri is/'to" "in"

section 37 of the Ceni%'a3 E.>atis%e's aizie.',ASaZi Act, in respect of excise duties a.a_a'.fena'bEing provisions for Afhe p'arpo:ses* _ 'o_f' iv_he"sie two enactments a.~i*e"~ﬁa'--be=;foz;nci in 'i'h€:-..Z9;95 rules and that the "C€?;_if_f{1[*vG')U€?_?'fli?E<£'f2T EAQSVVEO ailow duty drawiback' eixea ori'=t}:e" e3c:r,:is'e,A ditty paid' We ﬁnd 'these._is--~._ec?ftsidera.bZe difference between Vi'?ie"s:aa4_ti9e:fy" pfevisioris under section $75 {fihe Casioms .£s-civariczi section 37' of the Cenfzfai 1E)CCiS€.:§"'«ﬂn_d Salt Act' Section 75 of the 'V'ACa'sfonEi"s is the specific eaabiing provision, 'pVer'mzi'iivrig'di2"iy_ drawback of import duty paid *--oa_s~iapiJvts..;;i3f goods, which are exported, we find a.Zi}:e pfeig-i.sien is absent in seeiien. 3?' of the Ceafraiv' 'Exsises and Saff ACE", iehicii is a provisién enabfing Centre? €[3e:;emmeni, A eni.aci:ee;i- " to frame ride for the purpose of " rfrapiemeniing and working of the Ceriirai Excise

-and is not for the pa?/geese as C{}fZ.€E3??"ipZé1€Z€d easier seciiea 275 of Zhe Cu:stem.s Actzi, 20 Sr: Nz:1resh T?/zakkar, seeks time te Clarify on this aspect ef the matter. we grant six weeks time to erzabte the learned eearzsel to equip raimseff Or: this aspect, e..m:f to make further submissions.

List these matters era e3.ee.;2eze._tLfs--,s;'ff L' further hearing. "' "DVSKJ <35 NAJ:

03.08.2010 Though we have made"=an.Vvatter::;a:t'to understand the facts ef.prese'rit *::7ase","for purpose, the Tr's'burzaZ" fa-LacZ;V--v.saﬁ3-rziitted a statement of case, as preparedand jidzwarded by the Triburu::Z,._we ﬁnsf--vt_i{te stater§z'evnt"'ef"'eese sent to this_.."§TQ1;t.?'t Ibyj. the-«.V Zaeks necessary grief £'gas1c:.faets for iraréstijetrirxg the questions ane:::= rej°{:>..rer'xefe.A"'* £::re-- expressing our disr;1ay'r~.;at Vthe h'ap'hr1za_rd fgmd caretess manraer irt "twitch nflrie _ ' 'Tzfi'burzaZ' "has forwarded the statement°e;7._VCese»_without indicating the facts of the p~arti€.fu.Za'2<.__ relating to each reference.',_ " = V"'-".«'r€3 ﬁ?1d}"'tthere are fmzr references;

't}1Vo;:.gh,_ 'theV 'expert peried was between '---Ol'u.j€}4) tAC.V,3].O3.Z999, as claimed by the respendezi.t:----trie inputs having been procured by the--~..__resper:§dent from different sources and having "eﬁected the experts during aypfererat .A ._ '";3er'teeZs»..."in respect of separate etaims for V.:t'r»aZtVeLeing duty drawback, therefere it is very t 'esser*1tiaZ that the facts in respect of each __ ' re ererzee Letii have is be pieces' iaefsre this ....€'eurt, see ease eermet be eieetcietf erz. jeets pree5.:z?érzg in. some ether ease 22

5. We are unable te make any headway in the hearing ef the case for want ef the facts and documents ieedirzg te these references. The statement of case does net reveal the basic facts of the case. 1"hfs Court e;:~~---- " I' V the instance of the revenue and in terms ef {ﬁe erder passed on O8..EO..7i2003 had opined I the foliewtng questions sought j1:>vri'referen'ce bg';--./' the revenue, are questions which ' to be examined and answered.

"1. Whether Cemmitted an error in }te.5dér;g that' ' the Orderein~Orig;é.;1aZ 'I::(:"2.'.:i "as it ' allowect duty drawback sf_C1.S }f}V8.f" 'fifl€ Board Circular _N0.57;s*J°9'98,§fe.cid. with Board C2'rr:".::.Z.cir V';:R);7{?,7&4.f ____ H ?:_;Whethef*--the__"CE§}AT was rigPzt"ei;r5gj aZZt}tb*ing¢V"'the Etppeel and e.wardfzigV.the'tgﬁcttlj-ipacix: as per Alt Iriduetry --}§'cttes_ '(,zg__c:'i.z1et the provision of V'NQttfic(i'tto}:A ~;Ne;.67/ .1998, Board _ .eircutmaNa..,e37/=1998 and 76/ 1999? . «Whether the reepondent wags 'e_Ztgt_ble for drawback as per alt t'E2itt;1?1,zé;t2§:jv}§'ctte or Branch Rage? _ .§'=~?»§ Whether the ercter of the CEGAT rune contrary te the Rates, _ ? Cifcutare, Nottﬁeatton and Preeedures as prescribed 'L€?'2.d€?" the Customs Act for esltewance ej' duty dreweeek by the ;*eepenc:te:r2,t'?"

23

5. Mr.MoFian, teamed Junior Standing Cotmsei for Ceritrai Excise, Ciisioms and Service 'Tax, appearing en behaif of I"€3Lr'6'?2.Lé€ in these references submits that paper book cetiid not be ﬁled as these cases had been entr2,istect'*--' to him big way of transfer cf the brief qf?"€}_'Ii1':'l another Coimsei.

7, That CCZEEYEGE be aft e,x.Cuf;se.ce ;',f";:3';r''--.. '' depriving the Court the reZeva.nta'.easeA'papeVr*s--.,V . and documents and getting}i'p_apers;.V "It is ,t?:ei.V _ responsibility of the Commissiﬁmer of £?_L£{'§?f,Qf?'?,8;'a "

who has seught through references answers to the quevstions 'Say him;"--teW provide necessary papefs uihich Fia':::_ i"i'f3_'C been provided to this court, etien---.Vas admitted by learned Standing Cou,;n,s-e2.._'=. ' ' * V White, we ».dVepr'eca};-e' ctismai state of affairs i.pTé'£{(fiiitF3,g _ at oﬁice of the commissiofierf _v off 'ctisf._o"ms, _ "Queens Road, Barigatore ' --~. V5(':3Q4"Q0'.Z,.""..Kfi?"f?.CL€Ci§Ca, in not assisting us to afisjwe'?'«~._th»e four references and to take a ?;iec'isVio:?i._ Vv.'e"::a_;met heip but point out to the. comrhissier<:er"'.of"'customs that it is his dates. to' proviti-e.Vv_riecessary assistance and a"mater'ia.'i; ibiiich ismtieither fo?"theom.ing in this 2 'refe.ren.ce.iriar"vin the other three references, we can o'zi.I__zL;~.expV?i=ess stir anguish at the sorry state ef afaiFs.-- ----

3 We are therefore ecrristrairiect to affect the Commissierier ef eiistoms to be present before this Cﬁttff en the next date of §':earirig and aise is ensure that the erigiaal .. _(§C*€'LiI'?"t8?'tZ:§§ be made azjaiiabie anti as requested egg f§*'f?"i§f§€?}'?,aI'£, Zearaeaf Jamie? Ceizasef 24 fer the revenue, we grant time ziii'. ,;T2?'='*% August .2030, for jiiirzg cemmerisuraie paper back cizlied ouifrom the originzil recerds and raise the papers ﬁZe::i and avaiieeie before the ._ adjudieatirig euthoriiy, as aiss the appeflaie.-.V ' ' authority, which sheuid cleariy z'ndiee;fe the facts of the case, without Zeauirig any roorriﬂazf ' "

specuiatiori. Commissioner of 0215;339:123 {:E:£SOV"rE,'.V:V. ensure that ah' origiriai reccsrds iieacfirigv is "

reference cases are placed bejbre*¢€he_ iczim:;A:; A requested by Srijvaresh_e'Thaici<:z:zr,'i-- Zearned ' Couriseé appearing fer r'e4spo:r1der:'5._""

assesses, this matter i.SVi4"'~.'_'('L{C§g}'€)?,£f'}"'l'<?(,'iVAK'"IO 27.08.2010 for furt}ier.hear"ir:;g..'ciI 2.30 prri~eri..7 that day.

9. Registry is.....direc£ed..» z;:é"v.fzx~z9:jaési1 «:1 mpg of this o_rder---free' of I1/[:z';Mo?*iari, learned Juriigr ;3S'fr:;:rigiin§ VCOZﬂ'?;8€.Z Cerztrai Excise, Custc;if_:2s""'ari_d ';Se._ri2i<:e"' arid (1250 to send copies--s..of'»-?.F?;iVs orde.riic€.irest'£y <1 The <3ommisrsiozi'ie--rE3».ftffustoms Queens Read, ; ° _ _BangaEr2_re»e.56t3 O02 V, hairleerstiiri

--. 2 Ce'n.trgi['~-B0ar'd of Customs and Excise V = 5JE:.7,_;:) and C} Theiigézeireiary, ' .:M.'i{'LiS€?'y of Finance, Department of Revenue;

AA North Block, New Deéhi is 22 0 02 2."

DVSKJ[NAJ 2 5 27-8-2010 In spite of the court passing Ct very eioborote Order an 3-8-2030, ee,€i:'r2,g upon the petitioner ~» the Commissioner of Ciistonis --~ toml 4' piece before this Court very basic facts ieadiegi to the references ~-- four in riiimser. what has been done by the petitioner ~-- CoriiAritissiez':erv*ej7 9 Customs ~--~ is are apology for eoi'npZyirig;' ioith the" i order and Mr Bhaskar, Zearh-ted ;"'e.tartei'in;} "

eourzsei cippeoring for the pe.titi'oner_s,"--i_sho * ' embarked upon to submit'_thg:Ii some pc:;;>er{'v«--.. book is fited pursuant to ihe""i:Zirectierzs ._issi:_ec:i by this court, later on apoiogiz:es_ to__ the 'court, submitting that rieither'~~.__the_?'ieorhiriissioner nor"

the eourisei have properlyj -E.tfL§Zé':fS{Q.Cd" order for necessary compliance," . 1 it This egeiri; refZ_e(:ts 'the sorry state of affairsivthcit' prevails 7?'._Gi;(§>'nZy iri the department:

of revenue of t'he"fi'ri:ii*z'eeefiiizistrg, Government of India; but 6iZS§)."g:{§:lC}CV'Q]E'"rLi'7iCi€?'SZC£I"1di?'£Q' on the part ef their' .sjtai:_o'in:g" eoiznseiy which is all to the d".5y?fT'£'TT1€'?>t'f,_'{}V;£~.f:?'Z.€ "iarger pubtic interest and the.~3:reop!e of this country. It is high time ""-peopie5»--.ioh administhroitiue position arici wielding 2 'g2vOE:3€I",.._f<3(1ZtZé§Ihett" responsibilities and duties =.an_z.i aots«._1,oitiri.Vsome degree ef commitrrierzt and sirteeirity work.

viceep expressing our dismay', ::iiscipp'o--iritnient and Ciisiiliisioiimerit, but to no _ email; as there is no commensurate response ' . 'frorra5th=e eorrtrrtissieh rior the eoiirtsei, Stir order pesseo? eri 3%'-Biiié} reeds es ehder 26 Theugh we have made can attempt to zmeierstenel Ehe facts ef present case, for which purpose, the Tribunei had submitted as statement of ease, as prepared and foneardeci; ther' Tribunal, we ﬁnd the sta:jern.en€ ..of._ case semi te this Ceuri'-:.E2gg "eE.fe:e Tribunai Zaeks necessary 'and basic facts for ci:1sé;:v=.er*irz'gév- the questions under refef'eré§ee. We are expressing our cZ1_'s_;r:f'u:.7:_z_:,i"«:gt the-. haphazard c2.1*_ac'1'fv~._<:e:zrfelesAs*~ _ma"rmer in which the forwarded the stesteniem: z-Jféxise withoL¢:"ir1_dic<:fi;':g* V1';f:e'fr;ie:s euf..:h;e periieufcg 'case ire§et1"ng;;' '-fe» ..e(f€cI'1 refe2'e?:;_Ce._.,..';'. ' the fe a.7"e few' refererzeesgs though' - the expert 7pe«eocz-- u}ﬁ_S, be_tiLveen 01.045 .1998 t'c,_31',O3. .z_<;~s99,._;:_;,s claimed by the respe:§j1dez'zt 'the inputs having 'fneerz p:<fo'cured by the respondenz from diffeifefit sources and having _V 'effee{e_d the exports during e..f'>--dzj:,*"e;*ez_f:,t perieds in respect of 'separate eleims for aiiewizzg duty v_.~c:?r cf},u2bacIr:, therefere it is very .. Kessemfiai that the facts in respect 'of each reference Luiif have to be placed before this Ceurt, one Case cannot be decided er: facts prezxmiiirzg in same ether ease.

*.:ieUe?"€?1eZess, 27

3. In spite sf this matter being heard on severe? earlier occasions and being taken up specially teday, and as per the request of ft-ffr.]\Faz*esh Thafcicar, learned Cozmsef appearizzg for the respondent assessee, have not been able to C(3A?'1£'_Z4l/lcffil' we_ ..

this matter not oniy f:>r[»:,u:;::gf;:' jof1_ '' assistance to enlighiéaft Eiegzai _ position, but c1lsosj}:;r wa.r_1t' of basic facts which_VL""~.V_a.re ' z:o':_V forfhcoming and submzissiorz M2: Naresh fZ"haIci§:::':',--.efeargrzed ' Counsei for the zsespov-nder;:,_LTV'z.};fi2:e'_; has been virtuaifgjf re~c;gy:ees':ed¢V "z"<;? assist Ce-:ur't; .rrz.;'o€'««.::>'nl;z;-..V:_:;_sVf' a copmsel 5f for~v tree .__«-respondent asEsess'ee,"V "'bZ£Z"'vC:i'5.S§3~..tg} qsszst us gs vVC:,zf:'qe Zo.._edLé'caze us or1'fhe.Zeg6{Zposi:ion, which, Mr: K N. ~ s JM':C');:.iE§.?j£," "':J_u'n.z'or' Standing CounseZ_ * _,for"~.._'C(:ratraZ Excise, Customs"./md Seiyice Tax, part" of the 'G_Qverr'1menfQf India, haying miseraijriyv faiied in this regard ;,,,//%\.«z1é;i..«or1 the other hand, ihough ..v_;1fr;«.VVVNrzresh Thakkgar has been ' zzaiiant effort to educate er: the Iegai z'nEri<:::z,Cie.s v_viz2z2v<A::§«Ez2ed in the gram er rejizsai of '£1 duty drawback, we are, handicapped jbr want of reiezxant facts and documerzts feeding is {be above references.

4. Mr. ,E\?:::resi*z Thakkier, weufd submit that the Claim fer duty drawback which Pies now been cﬂlowed by the Tribune! purperting '?'te fofiew its decisiera in the earlier appe-:25 f\z'e.F/'2,f"03 dated 0102,2003 and that no facts are forthceming in .e_2f"des'* ofthe Tribunal, ?10t€U€flf3'E.€ facts though, the statei?z.eré_ti "of * case and facts of tithe case 'are indicated to be of .t_he_ order.

5. We are' ~ J"ta_ irgiake any headway ' 'thee .3?'tecizfi?ig,0f--. the <:ase_for ivent Qf thefecrts cited docur,ne.ntsi gieadifig these referé3nces'._t _ "The stQtemez'1t"of case prices3'.._;ttot-.Vjj*:*fei;\.gg'J_ t.P_ze_. basic:

fdCt~;f5,gf tﬁe' r:;ei':_:e'. Thie' Court at the itn$t:'inAce_oft't?1e'revenue and in '-terms Order passed on 08, M12003;ha,d_;-opinecz that the

-. foZZ5;vging.qii'esfions sought for "re_feren"ee_v_by. the rezsemae, are

5.--.";:guestions which are required to ?3.e'«e;r;'2:5z?1iried and einswered.

---- "EC Whetfier the f--'CE'GAT has eemmitt'ec€ an error in hoiding tE:z.c:;v.t the Order~in--OriginaZ is bad as it aiiowed duty drawbeele as per the Eeard <iff:'z*eu§e:r E'-Je..5'}',/'Z§3'98, reati zwftfi "i/E ¢¢¢¢ .. _ Service E'"e:':,x, appearirzg an behaéf V 29.4'% wﬁuxhé%W"

* vor'c':£ar_» Of_f}'1<f3 *CEtZ¥AT runs

-- contfaifjgl Wt_o'»._t..31e PM/ﬁes, 29 Board Circuiar No. ?4;"' I 999 CEAS?

2' Whether" {he CEGAT was rig%2.: -in aliowing the Appeai cmd z:zwa:r*dz'ng the drc:wf:5;.:::.Z:' as per AN, Indusiry I-fates' ' V against the prom'-sz'o%=r Notification ;'VQ;5_?'/' .3 9.98, ' V-

Board . C7irCuZa':* V No.6'?/1998 75/29992_

3. responderm __LU'.Cl8' ._ eiigzbie' ., f¢r'«'drauﬂ7?aC?< per_ ass the I3nd1gisr:fy.v Rate" or .rI?._rd mt-?*1~' ~ A "CT;'rC*u:Zcirs,»~ V Notiﬁcation and Prc§€:éc:Zures as p're:V-:3cn'ber:Z under the ..'Cusfc§Vié':S' Act for éczliowance of duty V _ 'c7Z.rc_:wba,ck by the ' f'§,>Sponc:ient?"

. u '5, Mr: Mohcm, Zeczrned

-Jjunior Stczrlding Counsei for Centrai Excise, Customs and 9f reasenue in these r"e%jI€%r{5n.Ces gubméts thaw: paper %3<2s::Ea: cauid :20: b8 ﬂied as mesa e;r:2:;g.>:; flag? $1 ﬁx 3' :23)» V 30 been entrusted to him by way of transfer of the brieffrom cmozher Counseﬁ.

2'. That Carma: be an exezzse for depriving me Court the reieeant ease papers arm? H documents and getting pegee.rs. 1:' is the responsibility ef_ :}2e;_ '7 Commissioner' of eus§0rf3s,::__u}§*zo has sought t}7,;foz_,;.gh '*--A:hese references ::znswers*».V_ to " .the_ _ questions posed '?r,in1 provide necessary petpefs "wh.ich "

has not Z9€€V'I?7_z"}¥")I'{};5_;'i'dgE'£Zi'. this court, even bis" ad?;;£:teCE'._ Zearned,SIandingt Cour1seZ. "

fbvhéieg' . Lziiev dej7:<eec?.?£'e""ihe disma_E--.Vsmfe ofy:.1ffajr's pre.;..=a:ling at the»---C{fI'7Ce of f'§7e«.et§:71m§issioner of ' Queens Road,

7..BczngaZQre _5'6QA"€)G'1 , Kamcztaka, imzor, assisting' to answer the four _refez*em:-es.' and to take a e'c3ecz'si0':*°., We cannot fzeip but z,'"po"inAt outvVie"«the <:ommz'ssz'oner of C-.u'::'.£<§'?ns fjhaf it is his duiy to ' .._;9_ro:2i'eIe..~ necessary assistance 'eIma:terz'<;:Z, which is neifher v_vf0rt?'Leoming in this reference nor a 'Win, the other three references, we

-ean eniy express our e.z2gu'z'sh. at the sorry state of affairs

9. We are zherefore eensimined is efireez {he {Yer/?<az';'az'ssz'ez'z=er' ef ezzszems Se Fee 2%'?

31 present before this Court an the next date inf hecméng mad also to ensure that the origirzal documents be made amilable and as reqzzested by ll/f'r.Meh.an, learned Junior Starzdi.r.:.g Cotmse! for the revenue, we grant time till --

2??" August" 2020, "1';:;fr"" 'ﬁling cemmensurate paper beak: C-u.lled': ' . 'V out from the original recef:'_is'~_artd also the papers' '«.__fz'lecf'~_ bind V available before the"aucfjua?iea£irtg*...? authority, as also the"-.vapg,9ellate«.t_ authority, uxftzeh slieuld' e'l4?.t§¢r'ly indicate the fafpts l_of.j_':hfeV--_'L'eeise, without leaving any :r0QIf1'-._'forV__ speculation. _-'Corf:mzssiQrteif CustQ7r:s_ {1lse:_ to: ensure .j_t.i:tat jail of5grincil_». "lreeord:§'.--._l'ec?ﬁ€--in_g_ 'ts the __ lrej7ere'%'LCe:__cas.es pr;-e g:}_Z_vaced bejbre thes~.;v5.r;ouff;.' reqtlested by £S§r*i._3\.7ai?*e';<s}1't _ '.'2'~'fha;k:Kar, learned WCo--u.ns'el . " :iV'tCi§]Z3§:"2(LéTTll"'lQ' for the fespovndent'.g:asse'ssee, this nastier is ':c.c_ljo'Lz.r'neC£ lb 2708,2030 for Vv l'ﬁzrthe?'---'heating at 25.30 pm on '»--."s'Ath;c:;day.

Registry is directed to 'fi}:Lmi}sl'r. 5: mpg of this order free ef _.~CoAs.tA to Sri Mr,l1/lbhan, learned a V7.J1§tm's?" Standing Counsel fer "Central Excise, Customs and Service Tax a.r:::i' also to sertcl eepies sf this meler diregrtlg te;

~~%-M >>' 32 (1) The Commissioner efCu,etems Queens Read, Bangalere -~ 568 00]

b) The Chaizfpereen Central Board of Customs and H Excise ;'\lez,.:; Delhi,' and C) The Secretary, Ministry ofFinance; _ b V A _ Department ofReUenue«,V fVO?'th BZOCIC, V New Delhi - I J 0 In spite of such elaetiﬁelraie ei'::Zer, zflti'?/e""

learned standing cour;s_el._ for "central government submits that he lies :iée_tt.ilr.i_c?l.er*;;tood the Contents ofathe orc£er,:'Vthere._is'7_se'tnething radically LU?'Q~?'L'Q'~_Ci?1d;:SO}j?1'3'.f]'Li'f1Q°'fOZf€lFl§' in the finance min.iS-try1lA;e_z1d~v the eust.erjt.,.s ctejﬁartment. It is really ihigh'Vtitéte---the'--e£;fﬁeir;:t€s ivzftthe customs depart:netzt""Vgt%';c:i1.;:ﬁr:,ct_2*t:e" mi2;;'st,iy pulled up their s;'eclcS'e*e.z;i_cvi s?§d3*tet2.,.«'!t;erf<2rtéiir:g for a good meaeztre.

'We ciste direetilttg the registry to issue {:1 'eepyV ofvthtslebvrder, free of cast, net onty to the *-.le::tm?ed'"~sjtc.trtcttng counsel appearing for the p'et€ttene'r--?,;:z;t£=<:lEso to the cemmtssiotter, so that there tev'rL0f%,arther Confusion; mtsstmcleretandtttg or apelegies pleaded before this court for V"'iAnefﬁiciertcy and nemeompltarzee. Eéegtstrg ﬁe clireeteel to ferz,:;e,rz;t copies of this order te the Secretary} Aftrztetry ej'_Fz"rtenee, '' =....£}epe.rtment of Reyerttae and ::?2,e fI.Z*§2e,z'r%nc.:z'z, 33 Central Board of Excise and Customs, for pessibte remedial and referma,tiue measures. We atsa express our dismay that the commissioner} who has seagfit these refereneew.' cases for answers to his auestiaas a.rising_.i';f:. each response, has not been C1SStS€tfl§}"_ C: ' cooperating with the court far~A»Vt.h_e preperj disposal of these matters. It is afsa ea"asi.¥'tg».__ "

inconvenience to the resporiaerit aha it_s"i:oui;.seE.. V due to the protenged hearir:gs4_ af the referezzee. Vi cases, as the learned *C§1}'7;tIftS€Z" feij respondent, it appears, is baseci at M'ztr}ii:*'ai making trips to Bangaiare ozitg fer the pur'pose..»v"

of appearing in theseh--.__r:e erfengse ::a's_e1s.p at the instance of Commissiorierf' ' ' ' " "

In the..etrea%ii_s_tan:ee, itue .i.:'rsg:*ose'a'Vno minat cost of Rs 5,,Oi70/t.his'fj.ti}'n.e:,_-- pay~abZe ta the respon¢t_e_rit--'asseesee b"y_t?ie pfetitioner in these cases; but"_ aCfjati:i_r'nr;ients_ "are sought or become' n.ece.ssa!?yA'4'ag'aizfi"=ar; the next date of hearing,'«petitiarie?*' to bear the actual cost incai*ie_d by the rjespigndent, 3,1.-is: t}ieseV.__m,atters on E?'--»9w,2'O;?O, as iereaaested "by Sri 'Bhaskar, teamed standing ':':<.3't;r1$eZp'fo'xV "the petitioners and Szi Naresh L...T;(?.1aC$ktgr¥"V'«.Vl€'£iIﬂ31¢€d Counsel appearing for the fespo ader:'i=j~af:sessee. "

"Dv?sI§.gi at NAJ it 1 ?f.o9;e'o1 0 Jvfr. Ajay} teamed eoariset appearing for the resperident»assessee requests " '-aeeommeetatien far tare weeks as the arguing ceanset Mi:.fVa:~*'ee}'i TZ':a.<:§<:er is taiabte te Came ta 34 Bangalore as he has laid dogma due to i3'idiSp0SttiO?'t at Mumbaik Sri Ravindra, learned Addittstzat Soticitor V. Genera! appearing for the gsetitiener L?€?'"§""--"

graceﬁtiiy does not oppose the request ::zf--tc};3 submits that the nastier can be taicerz 2.t}9.s'Zf€é"l*.V "A-'.VV' two weeks.

As requested by the Zearnetiw e'stt}tseZ'f:§r*~.V «. V' parties, list these matters 01108.. I O..;?O_}'O. "

"DVSKJZNAJ 29- 1 0201 0 In the wake of our g}30t:'tttf:_c; e_L_tt~-{i_1sV"t'Q the correctness er ot.herwtse--v.Qf'w e:;'en_ the erteabltng rates viz, Cu.9t:317z"s. and ;jf¢r.t2traZ'*v]3:x:cise' Duties Drawback ,E?t;..VEes;';" 39.933 gar short, ttié Rates] providing for_..""aZtetx:in§{f.--.dt«:ty?_. :C3_?"€?£'Lt}bCiC:ZC for industries ':%:{sp€_Ct _"Of .___rt0tii:f'ied goods, particutttarly' ts" the Zazmguczge of sub~sect:'r;n"{2) of_Se.§:ttiG'I'2.t___7'5 'bf the Customs Act} I 962} reacizftg as 'tt_ncf.e%':_ » VDrtz'"wbc§_¢I§; on imported "L " Vmaterials used in the :1*n:£mufacture of goods which are [A . exp.0'rted {Z} -.:§:;w:x [;2'}--. The Central Government may make rules for the purpcsse of ccmyz'ng out the prszztsions of sub~se<:tien (Z ,1 and; in particular} such, ?"tt§€S may preside --

{a} 35 for the payment of drawback equaé ac: the amount of duty aciuaily paid on the imgrzerzed materials used in the manufacture or pmcessirig aj°...__"

the goods or carrying ea: anigt.

operaiicn on {he goods of CLLS is Specified in ih_e.;ra_Zes as zheifﬁ ' average amount of di';2fy".paz'd,_"' on the mateaais'-ziofifhavz c'Eass_"

or description 2,i:;ed--._ in the"

T?'LClf1Léf€1C€L€fi"'3' "£2? prc'ces.~::ing ,_ of *. export gcccE§=.Vo'7"» c:ari"yirig'iioi,it any c_peratio_21_ ai'@__e2r;_jport goods of ciaes 'er. cZe...scr*iptio"n"

either" * T-by E, mahufacmrers ger1eraE£y_ ar 1 hy_"--p.e1f.-sons "p_r*oce'SVSi'ng 1 or" :.':g;V?.?f?'§?,h;"?,g' is 11 any i A '1;1Qperci:_€io=n 'ge hefaiiiy . .9 by any Vgjarticzg tnairizifa ctu rer G?"

pa}'tica'£ajr pe.2*sz:>';ji "carrying on "'<a_n.y ' .pf'0c:e.s;§_ :3?" other oj3eratia_n, and interest, if any, i " 'Vih.er'eon,' . ' _:

5%) far ,3pecgfying the goods in reépeet of which he drawback shall be allowed;

fer specifying the procedure for recovery er adjustment of the ameant cf sing drawback which had been aliowed under SE,£i:3--S€CiiO3'£ {E} or interest chargeabie ihereca;

jiiilf' fhe f3?'°E}£i&{'-fi{)?"i cf such ceriificaieey ciairimzerzée aha I36 other evidence in support ef each efaim ef drawback: as may be necessary,' ((2) for requiring the m.c::r:z,.:feeture,r~..' or the person carrgzfng out em; _ process or other operation, ta. ' "

give access to every pear: Jeff his mcmufaeteryz to stray; ejf"fiee'2'=__ ° of customs Sgéee{aZZ"g._ A authert'sed_rz'n tihzfe;_b'ef1az'ftV.vi§-y.vV ' the Assist<,m't~t.. _ C?0m,'ien_iseterzer*'..: V of Custom§=.. or 'ﬂeptuty Commissioner ..c}j"'. Cztstonts' enaI:i§.e'"'sucIft a:.4t?zt;:n'..3ed officer to inspeet pfe*(:e2'3.S'es cf At_manttfaeture; ._ p.rc:>c:e£3s' 'emy

-_ other; ope';:et.ie'r2,t' ..ce'rfied out _ §;S£'?fi;£Z_ftL? z}eé*Lfy_by "t:;:maz check " b'r'3'.._etF1ef.:gz)ise" _ the statements V. tsupgjiirt ef the Claim for drazpbaek.

_ fet;A.the 3?1enmez' and the time '.u;'--ithi.n '"whi<::!*L the cfeim for " =..pveyment of drawbeeit may be

-.uJf<;_ir:h the eentrat govemmerzt it) make r=;,££e':=:V for 7e;.']eetuating the provisions ef enab- sectionv_.§I,3,vjproeiding for duty drawback, Sn"

Rayeegrtéiran, teamed ASG, appearing for the «__ "petitiene;""s, request the matter ta be taken up ..jejferj"efther hearing on 22} $2010 te enebﬁe the pet»itieners te enee again, Zeok: into the few and ' teg apprise the eetmf es E0 the Zegef position of ' = ...e--£5e:ez'rag duty drezebeeli even when if/z.ef5:et:mt ef geede heeiegg eujjfereat éutgg ec2rfz"e-:2 eétiﬁey"

1? .

37 not established or is not established as :2. feet before the oustonie authorities, as it is the version of the revenue in this case that the assessee has not ﬁxiﬂiied this ?"€Cjt£.i!"€2"?i{3?'iE' and if we have to properly and e]jt"eeziveZy CZ?'ZSl£2'€?i".i.., » the questions posed for our cmstoered in the_:-:6. references, both the Eegel position CI,?I,C£.Wt;;£k'?u fczctuoil position shotdd be clear zxrtddeﬁnite. "

As requested by both sia?.<%:»:;'.'A'zgszitotttheii matter on 12%] 2 2030 forfurther h.e'c:.Ari':'2.g. "

"DVSKJ/NAJ:

.12. 1 1 .201 0 We have heard Additional Solicitor GeA21<3t<1.l c:ippea'riaQ'~~..fo:' the Commissioner Customs. ' ' "

}%:'.;g;ii;Zifi_€)?z._tiZ " ..SoZioitor General submits that.j5theTribtizjikzi haé" committed an error in ctiioziuirigioippeei"'of' the assessee and directing the CuS?f§i.)3?1S~,}}M.?f'h€3T"i€i63S to sustain drawbaciV€i.eCirZie%'_o:t£owe§;£ or granted in favour of th.e..asseS::ee'on A52 [fidia Rate basis for the reason xihat iri"'--term.{3 of Customs; Notification 'ii"";'\'oV'.'31/E=T9§9i'9¢ (NT) dated 20.05.1999, the ' qéses3ee~iLw_1's not entitled to ciaim drawbacisc at £5 I?A"LC{1Q. v?"CVit(::'.:'.3' for the reason that goods e,v:gj'oi*teoZ *}i§yA't1it}iem were got mariizfaetureci in 200% vexpoft oriented unit and if at as'! the czsseissee, who ie oz DTA zzmit is entitied for any ':;72fawb':::--ck, it could only be under the enaizriirig provisions ef Rule 3 r/Lu Customs Notification '15Vo',3".Z,/ 2999 {NT} dated eooeizeee r,/w C-'irctifczr §"\é"oi3.Z,?;2OGC? dated 2('}.{}4.;i?Oé3C3 and "V-'therefore euissvmits that the said question, in the 39 Mrﬁayeendra, Seamed Additionat Soiiciter Genera! submits that retezsczrzt meteriai relating to duty c:in:;zwbcz.eic eZZowed in respect ef alt DTAS after the year 39:95, when duty drawback riﬂes: get amended to bring it conformity with the Werid Customs Organisation, wilt be pieced before the C021';-'t3 affirmecrl on oath by e CO??1p€i€flE;Qj_'ﬁC€F .:;j''it?"ae'_'v . Ministry of Finance and requeets f&;ir*t_tme .;tiZZ_" «_ 19.11.2010.

List these matters further hearing. "

"DVSKJ/NAJ 1 9-1 1 -201 0 Sri £€caz;:i3eﬁt_i_r_a71e.:« _Ze<trne=u3:' Solicitor Generai, £zppean?tg---- .fé'z{'-.ttheveeipetitieners, has p£acedV__Z2efé'r.e"' t'?.f2:e_ affidavit of Sri Banibfata Bhatti':C?3a'r;,{e, Ceinmissiener of Customs, : Be'ng.::'ior'e,,_ §e._id- .. to be in. compliance with the _order' pasisted-~.Zg%y«.t*his eeurt en 12-] Iv 2020. * t e 1 x'» While eesrteiift facts relating to M,/3 L-eeta A ""'i.<;'¢;:::is2~;tac¢ Ltd.Wtirid M/e L T Karze 3;? C0,, ' UT't'i§Z:IIL,_v fmstde part of the affidavit and it is t'---aE«s<:> ' deg:3e3e;i..~~ that the irregutaritiee and fizaipiraetievee indutged in by these twe corepaztieev zsrjere detected by the preventive unit of Bangaﬁere customs and based on such A informcttion, cases had been booked at Chennai ._ .é1ir"siTfarge, Chennai Seaport and Ratieerin. pert "ti_rt"'.:*eepeet of both these eomg:>e.niee, but the Bangaiere etteteme has met eeme eiereee eny

-~--eth.er similar t?'I.S€af't.C€ 0}" Sage}: irregtzteiities eletnted i{)é{;?£:£.2"£5:-':? duty ::€r'ezi,e;%2ee.'1<: etc; »"''"c 13% 40 Learned ASG submits {hat ihie affidavit is in compliance with the directiezisforaer passed by this court an 22-! 22020.

In fact a reading of the perzaizimaie paragraph 0f the order dated Z£=».3.E»--2OZ_Q:."' reading as under:

Mr.Raveenara, 'Eearr;_ed_v. 1 Additional Solicitor Genera? 5:-''£;i'--£.J:"''?1=Z'';--LS'-..' ' that reievarit material relatirzg; ta duty' '~ drawback allowed in ':?espeC:_ qr aE.Z"'r DTAS after the year I995;-ia2Pier:;--.du:y:*, drawback rules got amerinfieaeto bring it in COflfOf7?11"ti;;.V_ azefiii ' r1f?ie""rA..World""r Customs Organi'sa4iioAzi,_ uifiii "be'vvi_g:'>ia_¢ed before the Court, af,firrne*ci"dn by~_a Compeierzta officer '0ffthe_ rw.i1/;{iri'ist«iy" 'Of Firiarice» "a_n;"_£i reqaesis'«..Vf:srj_r~.utirrie 'tili 19.1 .1....f£--Qj ~ indicates that the'afder._ie'~genez"aE in nature and it is na_t"r.._r:eees;~3_ariZy ."cpnﬁned to Barzgalare customs ari'd_the.figi;:re§s> that were required to bepalaced befa'2'e«ihe court are figures available i atV"=the.">naiionaiwievef and duty drawback ' a'[£aweg1'«.ci1.;Vr"in,g the period, in respect of the c:5aimari:.s ":u}'i,a.~ had put forth ciaims fer duty :'§rau}baCI¥:"L:€ri:=:rie entire Country area? riot rrzereiy eoi2_fined' . ta Barigaiore customs ' . CO?TaI?'.;iSSiOV?"i€?'c11t€.

AA While learned ASG subrnizie ihaz gathering irifarvraatiari and each data may take eame Z§i??1€, Sri Naresh Trzaefster, Eearaea eazmsei 'V aepearirig for the respar.:z:Zeri:e~e§a.irr:.ariie, an, the ether Friaradﬁ paints ea: aha: eaeiei faeie aria? . pa r';:>ose_;'e :

ﬁgures may be readiiy availabie 22,152}: the directemze of duty drazuback, located at New Deihi and the centraﬁrlzed figures mil! be avaifabie with them, It is open to the responeEent:5--eZaz'm.ants "

put such efforts as is warrameci', secure the' information cafled far by this cezgr: end the same before the court.

As the data is related teﬁgtzree 'avaiZakSieA " A' at rzafionaf level} it is Vr;eC'e.$sc2ry Vthaf responsibfe officer of the c'er;.tMra,Z béarcfbj"

indirecst taxes or (:1 re.spons;7bE--eA."Q;j*'Eeer" of"{he ministry of ﬁnan'c_e'=. tip V $té__§»*g.?é7~zi the material/ information by 'M an >r:;jjFz};ZaU£vt_ noj' .SL£Ch officer. _ Sri R"aue.end'ftz.;1.,"'--Ze*-qfzzeei 'ﬁddf Soiicitor General,__ §ub~2"{iitsf:_J§haf "seem. *ir§fornéatz'0n wili' be placed: 'befo're frhis . Vfwo weeics and the mC;tte3"mCty."'«be~ 'Zzs2iec:7__ on 342-2020. Srii Naresh A-Thacker 'a-grees__ f<>;r:~~such oz eoursse of action. ' ' = theV"r:1_etVtere on 3aZ;2~;T2OIO for such . of the order dated 32»! Z» ;2?'t'}l'sf?7and .%'§7,i$e:=erder to Sri Raueendren, Eeamed Adci.Z_ SeZ~iei:c,}:r General or his eoﬁleagues free of f cost/'z "

& NAJ:

" _ o_;3--.1.2.2o1o The pefiéiener -- Cemm.issz'e2"ze2" o_j"<Zi'1»::=;:0ms; ﬁarzgalere, has éeéaeeef bejbre {See eezzrt the 42 affidavit of jV1'r.Pramocl Kumar, Teehnicat Oﬁicer (Drawbaeh), Central Board ef Excise and Customs, Department ef Revenue, Ministry of Finance, New Delhi; in response to the direction " _4 that has been issued by this court e;{i:..._V " ° Z9.IZ.;?OIO to place before the court the information regarding the amounts of aﬂtgg. drawback: that had been attoweti £93;

Certtrat Government in favour of the 4Ber21_esttc__ "

Tariff Area Units who had eE«aii--r:e~ct E:'Zaty_' ' drawback in respect of goods, toh.z'C--h had been i' ' got manufactured in 2O0i1'/§}_V""e;>cpert' er*fertteci'~.__""* units, but nevertheless exportegtiiettherthrough such export oriented units oat-t>ieha£'j"--~of'thei'DZFA./I units, or got back by .the .D.TA:.uVhits._an%c:E have exported the goods from their hotter: io_re.?r:tse«s. This iaforziftat:,'on§_'was"eaZie«:t'jor'as it was the sabmiss:_tort§v'oa jbe'3_ha§f'_ of" 'respondent assessee b'y "its_;,,vleori'ie£t 'e.o_jans,eZ Mr..Naresh Thackférg tftatftheé"i1:§"4é§:5O??\derti_itﬁitt be able, not ortiy to s-_as;tatr:."'t_he_ of the tribunal in ailowing. such da't:g'~d'ra_tDb4aek in favour of the 1*esportderit4_ 4 assessee, V hot only on the strength af the interprettat':':m'*.gitzert to the notiﬁcation goue.rnirtg the issue, but atso as a matter of .,,,.,f{31l§ift8E»~.CE?'lCi on a regalar basis, such units had »eVrtj-ouyezt the._b"er1efit of duty drawback in respect ¥..of__e.gooc_;Es_& "got jmartufaetared in EOt;'s__, and esrpettea' them.

;te4.2<'ez*;eenctra, Seamed Adaft. Solicitor . .4 'V._GeneraZ,":.appeartng on behaif of the petitioner A .t,VCotaznissioner of Customs, haof submitted that _ V"-'_the Zegal posittera tr; the light of the subsequent meezﬁee aettfieatierz, parttealartg Nottfieatien }'*i%:z3Zf}§99 is that such D714 units are net Hierttttted te etaim arty eee; ::t:"a.a2t?ae,5:: tf the 43 goods had been manufactured in the BOD'. Learned Addl. Solicitor General ha.d submitted that, the relevant information at the All India level, will be placed before the court. It is in keeping with this assurance and to comply -- , the order; the present inforrna.tion. is being placed before court through the affidaiiit. ' However, in terms of para'sAA'V;?"'andA this affidavit, it is indicated that'.ex<:§ep.t~*]o:dthe" V respondent and one another unit, it:_wc:ts t_"a50f* '~ E' within the knowledge *oj~.._V any. of Cornmissionerates of Customs in the"Cou»nt:yg"1.» namely at Miirnbai, Delhi, eiiennat, Kolttata, E Ahmedabad, Patna, Visl:al<:apatnan1,'AV Vadodara, Shillong, 'Pun_e,'--_ iLiiyvvso'r'e;i AA Nagpur, Bhiibaneshwar and Jaipar ltnaft s«z:tefij~.be:neﬁt had been alloyed infttizoiitr oj'fD}"A. unites in their jtirisdicztiom'A}jf€dagvi--t~': a'ss'erte,_'_tVl?iat, the respondent .--.anit5A;fVla_nd an-other fassessee had claimed ditty draI}'JbaCl€;'-ffﬁn 'goods 'exported by them bVu_t__go'ti.Vniani4jactitred"t§<z.roit§;h. tlOO% eoo units. jln faot.}_Vthe:_affidavit asserts that, the ﬁgure is uiriaallyfnil' t"l":e.s'e 'two assessees are excluded! = "

l\ifr7.7Z'l<zejds,'lle't:l'rried counsel appearin.g for _respon--de'nt e assessee sul:m2,z°te that, the _respondeni" has_1.. received copy of this affidavit o*nl'y.r'last Teixening and for responding to this ajﬁd_avit~orferfurnishing further information on its si'de',"'.Ato' malce good the assertion that each "naznits been allowed duty dra.a;l9o.<:lc in the ' ,f.pAast._ needs some time and given a little T 'aeeanimodation if will be pla.eed before tliie ' eoart and requests for some time.

44 List this matter for ﬁxrzher hearing on Z6.I2,20}O and in the meazmxhéie, it £53 opera to the respandem' to ﬁﬁe an afﬁdazxit z:f"ir2j"e?"m,e:tioz1 :9 the C{Z3?'Ef?'Cé?"j,j is available Lz,=z't?1 t_I'*2_e.m,' "

"DVSKJ(NAJ 1 6--1 2--201 0 Sm' Raveendran, {earned Add!" So§z'<:<:.:o:r_' "

General, appearing for the peI£tio«?zeifs'~&:znTC'-Z~.S'rii' A Naresh Thacker, Zearned CO?/'£?'_ZSE3§ ap£eearing,vf£3r ' the responcrients submizfe thaf_Vi'h_e mciiter :r_a:*m:9'i.__ "'* be taken up today and requeLst iO taIce'.u,é3e'i'he maiter on 7~2~;Z?O] I and if C1.fA,f-3-,€ZA-£"V'd(;3V£';l).1%_)S he'ar*€ri3g_.':

£3 given, it is C£3?'3U8?1i€f;f"fO7' the. £eczrf2.ed.%eeunsel to Compleie the submisSz'O_?'Ls ';Z~3"iC37.;63;E3, Registry r?':d t€er on }7~]»2OZ I and giifezce. erdefs iF2;e*' Hogfbie Chief JustitfeV'_«m1:ay'l'_V__be'-._eQu~gVhf_ jl'§z' _Ihe time at which the r2<2,§;1tte:&_to 'be«.Zisvted«'a'?m'. liist the matter accordingly. *5 V "

6. There areL'*-ﬁveVaspAe_eE:s...~~1whéch are required to be cieared i:€:fo35g:-f njzea"ité"C§7....tE1e submissi<;Jz1s and respective Vefsi:f>1<1°5""Q§"--._}i§af'tiés. can be considered. Firstly, Sri '*--A.__Nv.R=Bhe.$§é:ar, "1i:?§i"I1ed seniar Centrai Gavernment __f_--«sV.tar;.Q§ing c:~<>vu'1;1se1 appearing fer ihe Cgmmiesioner of 4' z_1${fo;:::1s has draum; our egttetitien :0 % V7ie':aar=:£;i';;{¢';.C'1;v2,:;f75e3;2am ﬂied. under" s:.ect'ie:": E5: 9?' Caée 05 $ 3 .,I= 45 Civil Procedure read with section. 130A of the Customs Act for expunetien of remarks eom'a.iIf:c?cE is the <;zz'@er_s"._V passed by {his Court 0:1 e3see.;2me and 12:?,0s.2e_:"e;«'*£::é_V\1% spplieatien is supperted by the affédzzmt of &§r--i"

Bhattacharya, the Commissioner of CE.:L1s'gs:<x13s,A'Be:ﬁge1e3${e,__ at whose ir1st:a.n<:e references We1*e_ 1ir1_Ve1de 'ta 'fhiqs '17. The sum and substance ésiﬁthat presence or absence of Customs before this court ;{his court had directed the to be present was neither bﬁg;-...._intenti0n.a} biit due :0 exigencies of occasions when the Cee1méssie'rier ofV(3i4s.V1;efns!eeu1d net: be present? his effice eeileagues e;1At§71e1iAi1<1:e Joint Csmmissioner of Customs, in» eha1.'ge_e'§_1egé..}. 's.ee't§e%1 nameij; Sri N.E{A(}L1p*£e: 02" E;§JT}}-" ether 'v?'ejoI'§§eia§s were"---Vpresemt. In the xafake of eertzzxm submissions "by thfe Eearned Central C}{Jve:":1ment stsnéing 'v.eeu%--":sAe31. aﬁipearing for the {3<>rsmissia>_eeer:' es?' {3L::s'Eems as ii 'v.._"z,§:'}":2i;S Famed e}? this C{>LEE""E that the subméssslerzs were me:

,5 /....«' 46 commensurate to the requiremeni on. {he par? of eeurzsel and that certain discrepancies in filing cf the reference» cases being due :0 eizher change ef eeuz'1Vsuelx '<:z;5'-. administrative difficuities, no blame was»: {<3 be the Cemmissionerate or the l\r'Eif1§Stf};;A>V€533'.Fi"f18ifiC€§'.§ﬂd Observations contained in these two ord'erS'--§1ave 'a."_;b e'afing ' an the quality of performance ofgt:h»e Coéizrziiseioréjer of Customs and other officviexleg, §?_; eel'::_be'u_cor1stf£1e€i as defidency or dereliction of duty?' or;..'th=ei2'.-'gaxveirigvveiqich is net ot:.herw1'se xVarrantedA";W.he33"--_ ﬂee""'eciﬁe.erVf1Ve.d..§offéciais have been st1"1'virf;g'"::0 'ee"1efo':re€"'tf;eér duties that the copies of 0:fde'r'e Vareioh be forwarded to the Ev€inis§py- ¢f'v}1'ir.1:é§§i3cVe,.t}:eA19e_b' be reperczusséoras unless t.2*f§.'v;Z's'--.GQ11fr.§i3":'is~.i9_1e.;3,seeix"id"e:»§punge Such remarke for such puepeese is made, Sri'-..__ ~§.u}?:'3§ias1<a;r3 iearned senior Central ""-1€}e1;e'r:f1me1itvvV__ 'standing Counsel appeairéng for the "'C<':r:em:eei.ener submiis {hat remarks eémiei @OS8i§}§' mark stafeer 2-xéze are ethemiése Lzpréggiii eéffieéent e'ffis:e:° same 47 therefore it is just and I1€C€SSEiI'§f to expunge Such remarks.

9. This court does not pass orders keeping in particuiar person 01"' officer. The order at this court-is % as a resuit of inputs, which this C(}L'*H1"'{ gets. 'e_itti;.'<ﬁ";:ti__'V:"'1-'QI.j1':""

parties or from their counsel. Thy: ordte;-:fs"*are pa".3.$e"d' at-. ' what point of time is soleiy and 'éepé:c3.Vd:i1;;._é;

facts and circumstances Iﬁtérsénted before the court. it isthe orders on merits of thfi t;e_t?~rc:'E§_3:*.é; 8.{T'é::V1%tVt3'L'*i¥%L{€I1d€d either to praise it is immaterial ass to whether the O'I?'uCi§€1"S _0:I% construed 2313 a praise 'vt&~fEectiﬁg--V..V:c%t;"«the quuality at the concerned offiQe~r$;' » 2

10. E: i;<3.Vr1c.)Vt'«.f:-ectzétsary for this smart to <~:>;:1tar:g1e with '3ﬂ_inc:identa'E" asvpcétts cf this nature and to get active or: such i"?iI1AC§.C}.$1;1'EtaE_'€LSp€fC'ES but met retatéve agpectg on the G1'd.€I'S '_f~.p_§&'$:3sd§ 0:': that context, hazarevsr {at the pufpege :3? midst; 2"

3' g }' up 48 it if': made clear that whatevér C)bS€1'\-"'c1{§€}I1S CO§'1'taiI1€iZi in the GE'{Li€}'."S passﬁd by thig Court are not intended to rei1e:£it'»i the perfcsrmancze cf any individual. it is :2:

the system, the entire administrative V functioning of particular dapartmem experienceé in our system and VS{)§1'€t"_\,/"V;"._'L:.ii'(,* 1€t1:1éLIﬁ$i§l.:€S%'; and irresponsibility permeates of and things are taken for 1gOVE;1A"1'V}Ai'I1€1'1i; m.achir1ery is furigtioniijig .. :2 J' ~ anageriai functioning, more; ipftéfn _t1':.€4" ii'11't.ei*esf 91" has suffered because of iiiifiiiiiresponsibie acts of different 0ffiii:igis* It is but riaturai for this Cour: .19 imiiéhiii this ceurt has duty to 3--§"1:1r1f<:ii csr1$,iViiiiifoniext cf the references to be having not performed of its duty f0rwa§'~ding;v'a.}fé3:i>per, Cerrect, fuii Steiiiement of factsi it iiiiiféjicéziiéiﬁv_if1€\?i;'{.ab}€ far this Court to depend upon 1:116 i"«.Vii7C$i1'i:'1":iS5i--:§n€r and Ihﬁ deparimeni at 'Wi'l{3S(3 instance ira.ffe':'{:-;'--:Css are x Ever: iiriai £3 Eliitééé neat" fzirihcaming ﬁg;/""

51

('25?) .E..L-,2". 360 (Kent), wherein this CE}'L1Z'€j had occasion to examine the scoge of section 3.56 of the Ce:1{z*al. Excise» Act? E944 and found an the facte {sf particular appeai under section 356 of the Centre} Excise avtjV'_et'}§e' instance of reverme was not maéntaiméble'éirui7e.c<:0-1fé.i.r1g§§"

dismissed the appeals of the rexrenize ._%A.;1'1res.a»'if?£_:1ievi'. " n 15, Sri Naresh Thacker, iearneei'Ve'e»eLe:::1se1 aef5c:eirie'g for the assessee submiis that of the Central EXC§se ACt ae point of zime for reference eeajrf passed by the Tribune] ifs::;"e1Ve':.3~..jﬁ'v;j1<:;equesiiens ef Eaw and if for the opinion efﬁihe Tfibiifja-1 i'he.t questieri requireﬁ to be fzgvrther e:>_i&a'm*ined :§;'11=1..<_;1: opined by {he T:*ibu;1a1 or even if t§i'e_ 'A«.t}<re'Vi§:1-Egg') 30 if the High Court an further applicaiéerl i;1€.C1--ef'T;;i%ery S€C§.Zi{Z1E'1. by éhe aggrieved perseziz. v'7e._'sec~;ks a4 d,zi1*'e§:tien :0 {he 'E'ribu,:1a1 to refer particular .1 ».;vq§ue}s;$.in0fi'-._een§ if the High Court finds ¥;b.a_t qu_e$*ii0r1 dees " "_'~..m'ei.*ié:s¥'§exammatiee; by the High Ceurit. amd. ea dieeetien '£0 '--.,Abieviseued :9 make yeferenee being 2:. prearéeiezs asrgaéegeue 5:.

_5 / PVT;

52 1:0 the present appeal prexrisians, which is cane provided by $136 legiﬂature on or after' gassing of F'§na.z1.<:E: Act: Of 1999;.» the ratia is equaily agplicabia {<3 the re§er€:1<:es'V.¢..::J;:~"£ﬁée:' . ~ "under the var}; statutory provisions but far thé-._VVeat1'i.enr periad and therefore, submissiem éthasi 2: :'*ef€i:9e:zr;.c:'e:--ait--_t}jé""

instance of 1"(i*.V€E'1U.€ is not mainiainablﬁe 221131 t}1{e:.:%f€:A'i's"nc'4 ' need for {his court: :0 go into the of f'c":.feé"<3:<':c<--::L:;4, for answering them and the agﬂers the riiﬁunai sheuid be ieft undisturbed. b 16* Sri Central C}overnmer{L _ sta;1}$f';g~:Vq:€§'<.'f?§3';3:"3'§"§3€ar:irzg an behalf of the app1icant+Coff1:n:_§}ssiV{>f:--4%f '..VAoi%'::'iT%i'§;;oms Submits that the ragga of .,jf§:iC1gi?r1er);tCa%.se of COMMISSIONER or BELGA UM VS.FLU.ID DYNAMICS the facts and applicable iii?

,_C}..i"fiV13;II"1S1iEif.1.Crf'€S: 0? the present case; as it was a sage where .1 =ti§1::'_i;'2<3Ar:'§1*:_:nissicmer of Custems, wiihoait t;::_k.ir:g recourse '£0 ~.V§j:>3:"a3p€I' S{8IlSit0F}' pmvisigng, even prior :8 1:216 Stages Qf fiiérig an appeai :3 the Triéaunaé had <:au,2see:rE an adveme 53 order to be passed by taking reeezzree 1:0 3, wrong provisier: of law and an enamizzg prevision in the form Section 35E of the Genera} Excise Act had 'eeen e:1*erj1.r::§'ke'.:t:'::f; and a further appeai against such an erder a1e_e"'-.};>yftf;he % revenue, (me way or the oiheér does ;i'2c>t 'giv.e'"._rise--.?§Ve--_;3;fi"' appeai unéer Section 35C} of the Ceeetrai 'E'g:gé;'c.ise the'; «' case on hand, it is not such a situei'ti;:5:'2. SFi3'*L_}?L.'3'haé;ka§, learned senior Central C%§£v*ern2_*id.e:;f" etaizding ceunsel appearing for the Commissiqxfgeeefv{3L§sti)*r:is~:p<3inte out to a formidable z'eeg'Sc>1'éjeVe»e' f;:=f=& r3e3'eCt:{.f;g €'r;i-3° prelimiraazy objection these references are before had directeé the Tribunal t_a_maIL{e 3fefef.e:1AAeee'."';;I'he references and orciers t§:v%Ls"~c:e1;1"'eV$iiée only aftez; hearing both the reveVmie.'_eaf1d.,Iihe' :é~e_ee.sSeek If the aesessee warzted to take 'v._n"iO'bjectien.,¢_ that _i3s;2.a;s She most apprepfiazte time £10 raise ebjec%,1Q_:d and the aesessee net having {alien such "'Vr3z'ii{§;e'<:::A:i;i;a1f:,,_AE:e.:r'11*12;;t raise such ebjectien. at E§'1§.S pain: ef time Ea.f:11;*L'.I7,,j¥Z.??{i€ ?r£bz:r:a§ ii": ebeéiemee 1:9 {He errciez" ef Ehée eeurt § gs»/' 55 point of time when this ccurt exzzmined the need 0? otherwise far directing the Tri§3u.nai to make a reﬁ:-rer2Ci€ ;'. It is alga noieworthy is mention héféiil that EV , A' q_u€sI::ior:s we are requirad to answer' as per tbi_S_.Q_fc2¢.fXér§ the very questians which are 'being d:"rfe<;:ed' fi3}?._t}':é.iS'--.C£j'1.1::1;V f to be referred by the Tribuna} fo:f.*o.;,:r aﬁ':;:_W<':rse T»}'1'C'.';€7€3:f0I"E,T§ there is no question of the preIiII'1'viVf:x%:fg§? 0bjéc:ti.'gV§:§iV':cc> f;§1ing in the Way tau? eXamir;ﬁ§fg_ ﬁﬁésent references. n V

19. if at ali thgjt for this course of ElC:$I;iOI1;Eiaiiéx;§§§g%'€VféI3.:'%E...§~;\ ,'5gu,1s<~: Qf action amse when this; reférences be made and t};_ai; order_%§f1ua;ving n€5t!:questio:"1ec¥ and farther having bé':-:~r: .a;i1o§v<3d '.tG.ji~,*e_c0me finai, it is not open to the assessctesf 5.3' r§sé."_"s1.:;:?2 prelimi_nar'y objectian at itétzis stage. ffhe-sefore, "£:hi'é3.AVpf eiiminary ebjectiom is §{ij€C§€'3§.. £3.04', {F'f§:éL"br:Lef {acts for zihe purpose 3:" appreciatiyzg the V.'gL:_és"£is:§s :'€qui2'€d ':a be an3wemd; 2m:+:-- 58

export pmcessing zone ("E3PZ' for short) being denied from Claiming such a be-n€fi¥': in terms ef Cusmms Netifécaticiz, N036"?/E998 (NT) dated 01.091998.

Duty Drawback This (NT) f\f0tﬂcc:2tior: contains }iZ£',? r:5£_us1r;f_'V '- (A1) Rates of Drawback effectiawi.Sefjtemtkii"";?_{' 2998* The Notif Has been is:$ued the form"_;of" " V C1 Book, ale' "Duty Drawbatifgn E:q'2oVn3.

available from the Custamﬁ Deg'3m1f2m2nt';:

throughout the country. " I The highiights of the"%z.2tw- are :

SAD and Sp¢ci&'..Z Dz;tg;"b}¥g:z;,}i3.¢]m}c "

The new Customs Duty ?:dS--. ;1Zso'7f ta:'~<:.éf;" into account a.l0ngé;yith.-- 3 Customs Duty appZiccﬂ:2le«.orz -- var*iou's.._im:p.-srted inputs, whiﬁe ﬁxing €}'l€":'j1_€'U.f C27V?'f1Li,?'bCéC'}{i.».f(2IEE'S, [email protected] f 'E _ V _V The major benefit extended to CIZZ export }i>ijc::dz;:<:?fs.V_'o"n.MV :,:;2f;.éc}1 modem: is restricted to 95%, f§é0znpé;:S---:1t€é the exporters far the 5% _£Wodz2r:2:?i cregiii usivigiia they carmot othemiise avail. This V remcvgésa the disability 0f 5%, which was making "irzputs zrostliez" to Ei':5C;3O?'"i€F$. Centraé .E2{:c'ise portion cf Ali industry Rates of ' "*m._t:}bc:ck equ.i:/ulenf to ;'3€'L'z'} of thee f<3€::z.2 éfgenémi _ Excise alfacaziorz even when? {has .1-='EA:Z'o::z'.z2.r::.:* Snag: .,._.§:2é€2': ciaérrzezd, wéfi be affowed drazafjack. W'mnmmm'-.._.. . .

59 NO longer any need Z9 producée Certiﬁcate regarding namavailmeni of modvai avaifed in respect 0f expari af iiancifoom. _ handicrafts including hancficrcsfis of Z3r'a$s~----._<._' ' artware-2, ﬁnished leather, grey vfhzbrics »:--:§*£d ether exporﬁproducfs which are :,m.coz2.::Zft:' fulfy exenipt fmm Cenfrai Excise (Eu; ' V'.

:,:§f.' Major Changes in Rates {1} on products ham 1 0%' ' The description of h;i'ndL5G{:)z'n ggfcvzizgéts has been revised to A17:-';ci_z;'cZe--.all '1iotr*i'e1t'i'és cf madeupsg, 11: I _é;..i)1'ZZ_ °~ _zfesc'3Z'i::e any cZassﬂc}.r;ztig3:ﬁ giiisgfiazfes am}?-:%f Cuffifig edge, (2) The Ai§Vfé1-rxi'sg5trjg,I _Ra't'c:5s-- Dnizwback in the ciriéé " a é}§:g':soz*L:: " of "gCzrme>nt3 from Us-ax' E_P,"§f V. _ "r*e_strJ~2*ea' which were ea-rliar de--Zefe:><§_i~ i_f:»3_ép:...--~'9 7?', (3) _5 V vI'i_"C»',?"v?'.?;S :';,1dC'¢fi:€d to the fist of 74?

items. ' _ '2;?E3 items gefﬁiigher rates.

(4) V *f?3 tfa'£¢5 far items revised," rationaiisedg ofcief :9 ensure smoath azzd accurate ,.f'v.prc:icessing of drawback: Cfaims in the EDI ' --,.S'g;9i22m each rate has been &;§E3§§??.€:Si :3 separate Serial/Subvsericzi number. products, .« ' " T Qn.g;[E§; V A cap,/maxémum Zimizf bee}:,_in'apAos:e5E« "V' rag drawbaick rare <;_Zb'QU€ 60

23. The assessee resp9r2d.i11g to the slmw cause rmtices, filed repiies daieé E3,1O.2OO09 18.08.2001, O6.12_20(3"i3.»j and §3.04.2000 1:0 four shaw CaLlSfi' naiices 16.09.2060, 1é.O6.2001, :1.0s.2oc»<:> and 29'03V.'2'®§(oj.;a ¢; 1% conteraded that assesses had claimefﬂ E')'é1;»::f;-£.t under 'the reievant enabling prov-€ﬁ~3§.gns ACt:, f'.) A' 24, The assessee disputed the'ifL>.:VV:._}ﬁi2e_y benefited under section '75' 'fac1: 1§éAing 3. DTA Unit having eggportecf fmm inputs which hat? s«;'ﬁ;;zLi"".i"Ve1*¢::c.i& that benefit cannot be dcnigd Af<') -";h._c:{'asSeés::e:-- and the incidental fact of goocig havring got rn.a;fr{;'faCt1j're£E in a 100% EZOU 01"' EPZ should not make11or'shQ§.i1di_..'L'hav€ any bearing for the assesses ,C1_é a.i"m:7r1g dtlt}-T «drawback; thai in fact a relaxation i:§'.faif:>1I,: :3f i;O€¥.?fE-3 EOE} and EPZ7, who are erzableé H} taéiex':_,1§ﬁ; A;§C}i;":_ w¢;*?:é:s._vf}Jr rna:r;_'L1.facmre from Guisides are ' V' L»..:j3quiredA €03 cont'iﬁé'¢ manufactured within bonded area arad 71' a§se. is @r'é'suz'*é géeds manzsfacimzad v.::3;°<:3 cmijg rsxperted §L:<:?i' margin prsvided Uéldﬁ-1"' the :fe:~:€eva:'2%; exgert 61 paiicjg. Sc} long as the goods exported bjai the assesseﬁ DTA Ejrziz was made up of duty suffafeé goodg v*;11e:'¥:'§")er L1r1dér the Customs Act 0:' Central Excise ,:-'--'\::t, the a_ssef.5_s_é:£:

entzétied for duty drawback for geods eXp§;*%"»::._{ﬁ tharefore, requested fer émpping of sbﬁ§xx.? §ia;L:._s%3_r;~:>t--i:_';"e'S§

23. it was also clairneé that no»téficati€>*:1 I"€f€I'r€d . éirufi} relied apex: by th€ revenue for re;'c.;§éni.r1g €;z1.1c§'e:1'7 sétgtion 124 read with Section l2E"5;,_'_é3;:n.d Act and Rule 65 of the d:awbac;1§_vi*L;1e.S:_V in the way of DTA Unit Iiﬁéie .é;jT3'Sesé§3e§{r'ém"C1;1:'r1§fv;"2--g*the benefit of duty d1"aw}:ia,<:k_,-r%Véi'ix*iV{}i's:é;13§i:?1_g* the goeds having been manufactured 'i--:f.";' a 1OvVC)f'/£5' EPZ.

26. it x§i;;:s"'urge<£1 E'1':.g:1 t"?»=vhéther or not the exported goods x£2e;~e::»~;:;a,g?;ufé:§:Lz§~e;.;i inside an 1.00% EZOU or EIPZ cannot makéi .a;f1:§,, j.&ifféf:7e1;V§;§€: t0 claim the b€:m«:.{§;t prmsiéed ':0 an e§«:p0rterui'r1 t:1*VfA['I'§5l'3.V(}f section 755A 01' the C'L§StC31'E"§.S ﬁat.

'?Eée...«Ad§'udiCati12g Qfficer did :35}? ﬁm; meréi in Such " "-.::_&';*:.:erij:i«::s:fz$ and §.hs?ef<3;%"<=: paggéci fzmr £§§ff«f3§"€:'2E mrdars V//'_,,...

62 dated 22.08.2002 021 the feur Show cause notices, after considering the replieg and S{§'£3.I1g€1}; §evi.ec§ pémaity of1i%;'z:*~ amoum 0:133; in adjudicating erécrs giving reference} numbers 2 85 3 arzé had chosen I'i€3*1'Z "'f.",VV*C)"§A'C":"'~.--«-":;" % penaities in adjudication orderg §eg--:éi1"1g'..§;<:'»t_ refei*:::*;::Vé"'VVV numbers E 83 4.

28. Th.e$e orders were the subj'e:.::i"+.ma{ier$ appeals by the assesses beﬁjitfg th<é "'I';{*§lV:§'1j,1:};'V?;11.,'The--Tﬁ§:ﬁ,1na1 found merii in the appeais and-T. 'é;1}'rjft£':€€1 .g1.I._1 "f%j:L1ffappeaEs in terms of four c1iffe§*renJ;VL:V1k3rci<::_rsgp§:{ss'e:{i' iii2..Véiiifferent appeal numbers. 1€v_v<.~'as_A O4f:§i2;3f rejve2"1L16 to get aggrieved by the ordefs ioasvsed"E3'. ti1.§"TTribL1na§ and the revenue im?0E<ec1 the prcgvi-$io':1.s'0_f S~é:»<':'ré.'r"';i'r1 §3OA of the Customg Act and soL1.§%1': rfer éi';':;e ::V:i:/1g: the t1'ibL1§'1Ei1 to refer the c:1:':V.;t.§€.:*3T5I;C'i«::s:1:.:S;";§0§é'%édT§E;}§.ih€I:;%ér the Gpinim": sf {he Eﬁigh C9113":

by f:'l§I':'g_ 'fo1§.1*._«v.Ci5ffa_i:{*é§;f1t appiicatérma, through 0?, N05. .":13& "E_1'39,v1'§?=;}1 1=& 11«'?:»4 af 2003. Theae appiicaticms Carma Ca 59 aE.§e'<z¢-"ve5é by {he Bivigicm Sergei": {if this Q9123": as d§§le:a:¥n:: aydsrg pgzﬁgéd :33: {>23 1_Q.:2{§€}3 {:9 Na; z°"3§ 63 1z3s;';:3o03, cm. No; :1:39_,i2003, (3.13. N<).§14E;"2003 and in C?' No. 1144/2003 of the same, the Tribunaé h;f:'"::

drawrl up four references,

29. The questions referred for our E1_§1.;i§%--'C'fS, four in number, which are ccmmétf refemnces anci with one additior1':;;f;:V"'c>;.§1€$'*{';01% in of '.2005, involving a si.tuatA_1'<.)n Vv'Ij;_e.;é'v.:i1:2r3n~1'r1ériVti0_1f1inig or not prevaiiirag of the fact being manufactured in a to miswﬁeclaration. relating to justificationipr peiialtjg in the two arders heading to and the main question being as $0 w}'1€--€he:1'{'I:ije ..Cui;7::oms Notifi<:ation N 6'? of da:§e§ 33 amended by Customs E999 ﬁaéeﬁ 29--.§:--1'399 amé in the light Baérd cirC:.;LEa3:s;, coL:.1.d_ ﬁeny an 'L.__a,V$sess.'e'e §;§;};<e t.'r,{§:5j'j_ré1spondent a DTA Lmié: who had got the exparted gegds mén:,zfa<:mrs£{ a%: the pmmésgss gf an E€}Q'?.4f> 342$ the bzsnefii 95 dzszy £§ravs:%3ac§<: 31$ éss ,,,,, ._ 64 avajiabie in terms of Section 175A of the Customs Act read wiﬁi. the provisiorzs af Cusiams and Cerztraé Excise Drawback Rules 1995 [fay shay: the D:'avvback R'uZ:3«s--}:§ 30; The assesses, in fact, availed d'm:y énitiaily the r<:2ve::r1ue allowed it, bu}:_ latafffj. 2;i"1"&%___ routine investigation <-:tc., had .»1'1O_3:icecVi'A.v:i*ia,t I3'I:'A;.V1;n.it:§ which had put forth claims far it manufactured through its which are 100% 1-LOU/EPZ units am of goods had been got unit at its subsidiary e3;<:i1:jai1::§.-'and the export having taken place aﬁ i:--a¢piaCaé'.Aa1"»--£fi.a"lacatian. of the 1()O%E3OU x-*ii:_.V,. at 'E'L2.§§i'CV01*.in aea"§aa%§%"'!Cfhannai sea and air ports and Ba;a_ga}'o'r.e_ airp:)1*t,v ax <Vf10Va&._S;.:Vf:utin3*, customs «:)f§%c:iais~:» had _fam1d T1j;}*:a?Varhi1a" a.fi'¥:%§:t§fig the export 0f the gocxia in reapect af ; amt}; dfawback had been clainzaé, act ali ralevani "_§ac:a* haﬁ beam déadasad; that if it is a fact thaéi axgart af 65 goods had taken place after getting tbs same manufactured in a 106% Ei-Qt} 311 job work basis {1)Z.1fSid€ manufactures ané the 3t{){3% EGU job work for utilizing its idle time of machinery' commensurate marmfacturing work:

export: the two notifications referred toé.b§:n:€: carrige £11 "thé. . way of such benefit or Concession étftitity dfa:x?btaV{:k Eyeing availed 'tny the assesses argiiait is ..:;t.1,<ii"-1_ premisé, the assessments were reQpet1ec1Wa"r;riV :i~rf3:'\:é_t;a€:k claimed and seceived §:>j_».-* tiie ifijaaspQ1i.d€ir}.tlas4Sesst%e--was directed to be re storect ' 325 While of the adjudicating authorétyt.-the assess3ee's appeal, {Quad gifitgha"c{::':t1It'1i$sictt1«éVf""'had recorded findings on an er'rénét::fuSt'a::.1f'£.sf1¢:é1?3:f;é_%:.;t intarpretatien sf tfzw notiﬁcation N0 {sf itrhila the notification (toes Came in the " vthe..g.<fAf9ds manufactured in a 180% ECU claiming at éttty d.rat:vbaci< an heérxgg €X'§}C31"'T;€§ by a STA gstéds was ma.:":u.f'asturea:§ in tttta §.i'}{}"i='£; ESE} bf;

.§».

\/' 66 avaiimemt cf its, idling period and sprsuie mar1ufacturi.:{1g capacity, nevertheiess for the purpcse of 'Llf1.Ci{3fStE1I1€:i3:}f}:'g'*.7 as to who is the marzufacturee, for whcse 'eenecfit."_th'_ec-",1dd"

gocds were manufactured etc" the DTA 'L1;3j._t'_"'~ha§z§hg_ T suppiicd the ram? material for getmg_%'ma:r;ucfac:un:;§'d'f__Tf finished products and f:inishe_d gﬁmdzzcts manufactured inside a 100% EOU mev"eifIihe1e$:g be taken as having been mw:_1i:fact:i1redd" unit itself. Such goods even as pcr_V:tEn.Ve customs officials were admi€j;edi§.* .I'€ﬁ}QV:<f3ﬂ. frcm "tH'e----~1"OO'3/o EZOU on the basis of fileddvihvdvsealed letters were being sent p'rcpeeVdfficceréévdsﬁiiieﬁed ai the EOU to the proper officered the be deemed 1:9 be an export effec-$.:eAd T'L1r1it and therefore on a cQi*§'i"cir1ati;e§§:'i°; }theee"""m1?0 inferences, the resultant peeitic1i§{'is;V 'that 'gccd\s were manufactured 01': behalf of DTA AaT;d«.d'gQ1c"d4e;'~«.3§§*efev.'exported by a DTA unit itself; there no feaeonve. deny the berzefii cf dL1?;j;' drawback as .._dE_;ecd been céairﬁed bf; the DTEZ5: zmiit Ezeiwéthetayzding {here 67 being a specific bar in terms of twe Custmns r10tifi<:a'i:i::m__s fez' éuty ﬁrawback ailowecé in respect of grgcdfs-._ niainuiactured at a 100% EQU an jab \>v<::r'§<:

autsiders.

33. E; is this line of reasoning as ind-éca::_éTd"id'1:h'c:=_ Gr<§§ei*---. {"1TA dated 2w1-12003 passed by the its.

'.2/2003, which has been ;__fo1IoW¢_d:V A'a:1&-.__ap%3'1i'ec§._in;the decisions rendered in t}*1%i:"4"«£>at.1"1-r3'1"~ of the ass:-3s$ee, leading 1:.v<3_ £ )°:I*_1er order of the tribunai is the in "PRC No 4 of 2005.

341 It is ir: ».t}'1;'~.s of the correctness or othenviseégjd the c>r"<;'u::_r"in ofiginai and the correctness €31"

Otherwise c=f '::§'1<:_€;3if<§:1<3r of Tribunal and pnecise questions peseé .§€5f.__0'{};1'Aa";:1:;ss§<éi', argumezixis are addresseé by the 7? iea1'ned C5:11'1"S;e1'f€>r the revenue and {he assesses _ . S*.=.ib;miSSio:": on bﬁhaéf «:>f the r€:%x€r2L25, inétiaﬁ}-* bf; Sri "._E"%r§5;§f;_.a.1':.,biéarrmd Semi)?' {§r:'~:f:f;.rai €}<>2»~'::%:"z'::;'n:=r:":'{ E3ta.:":dir":g $3.

68 Counsel, Iaterjemed by N R Bh.askaz°, 21130 iearréeci Senior Central Government Staradirmg Courzssél. and much :a;{_e::. joined by Sri Raveerzciragi, learned Adciitienail S§)E§{i'iViQ'}:" ~:. General, is that there is an embargo 2;-md p1'0'E:ibi};vi.Qf;--.:for a.i1r3xx*é::g such d'L1ty ﬁrawback in :*@spé§:*'{ -_:§f "gb'=:sd.g manufactured by a 1.00% E01}.

nozificatiorzs during the period of <>_;.36:"Ve',i'::;'-:'1 z:1"ieqfrom 1»9~1998 onwards, since 1\'AeA:)"£:'>'77 of £998 was in force and :::i.rcu%a:'s such as circular 100% E01} 0;" EPZ is t'V{':)::§:'3V1'_Vv/1L1."T:'d:'E33V.":'1.'La1{'E:f' '%ﬁg";L,lfEiCfL11"€ of goods for Gutsider§;'~.Q€c;«.§bb* which impiies that the raw material SLl:p }'3}i_§d..Ei}«' 'ii-'§€V'..'€£,#«V'L,1'(ZSE.C§t":'If°S, the regour cf the i1c;; §r1%~ go <32: :fedL1c€d; the}: in the backgrisigxid . éf_AVS:u1v(:1r1:'.i.~1egaE "posi_tio;r1., thga a'L;1t:.hc>ri'¥:ies aiso 'v.'_AA'h :s;vir:g f:3.§,ind_.~ the asgessee wha had ciaimed duty ""d.fé;u%back onuihe basis that it had axilowed iis goods to be .'§"f"Eé}?:.E.if21§{'E3E7€éd in 3 M}? 'K; .§':.L€j}U and 33192; <.::'1j<sE:> ER-'€_)?k §3a:«2:is {if} 'f:%:é'€:<:séar:t sags: 223% thzwse E£ﬁ1§€S bsizig saz.zi}sgid:'aaries sf the 69 assessee and its sister concerns] and liaviiig not placed before the aiitherities ariy material 0:' preef ef paymerit of duty in respect ef the raw; materials {1:?C1§3':LllI.S:i""V:' '$\:§'1lC1'1 had been sent to 1OC}% EOU and. SP2, i 3 i being not definitely entitled to claim j_ both because of the legal pesitioiii '"::1_1it§ thev--'V-l.fe{Cti1al'; position; that the tribunal has COIIi'xf1?.j!i".;t9'é a gr.ai%e ierrlgr in iaw in restoring the dutyla.'k:1.rav.;;ba.C}~i '«..ii1I"§avei3r of the assessee in respect pf theA...se3callecl e::«<:fpt)i5ts"'0f goods, which the assessee elaiirnled 4_4te_ l'i%i'v--e"' secured and 1'I}.8.}Y'1l,1f"E1C'El,l.1":tl"it'lT'3"'V'I-viii" EEPZ on job work basis; that tlrle' tribiii:}il.,%:hael'~s;ii*tt1ally proceeded to grant eréers in faeoiiifef "tl"ie'..:'a1s"é'e_e4See an assumptioiris ané presum.ptiei1s; t§;iatV_:Viti ntit la?' the triburiai to call in aid .ei~'i'iet_§0ri..':tij~ i.3;1A§:'e:f,e_that"tlv1--at««the goods though. acttxaily and fae':iial1fy~ srnaijiufeetuzed by 100% em; or 392, it eheiild be tal§e:V'ii.--te EieL_v:ie'~i:g3;:§..manizfactureel by at l:>'l'A, in the light hr the trg1;deV__;:}arléi.i2ce that had pl"€"s="a.li€{l iii the ineustrjyi

-..,._1g~;;«,ie~».i'ei.,i:icl"i;fi_§.ia.r*el--§ at' the li§"§;b':.};.l'EEi§ eri:ie:r, '€'\¢'(s 70

36. Refarence is made ':0 the decision sf the Suprerr1:é"'.T Ceurt in the case of CHEMICALS & FIBRES or "

LTD vs UNION or INBLA [1991 (54) .3L*2f.3 ~{s'Ci;;:j*-i-_ 3 paras-8 to 11], to Cirive home tiﬂe { drawback and 3:230 a decision 0f a'16:arr2éd_ S'ing1e,:?L1d.,ge of'; this court in the case of vs COMMISSIONER OF CUS'1f6ME.$, f§*{§?}§LOREAA [2009 (243)ELT 6s8(I::AR)1,_ é % V M 3?'. It is also the 3-su1f€r1"ij.ssi'C.n€<>_fS1iiV i?éix;'éV6i'%dran, learned ASG t§1é.¥g£"2"r'§FVthe wake of Board Circulaz' No the revenue will be estoppgdu benefit: 01" brad rate duty "izj. z°AAé'§:5'eL'CfV of goods manufactured in a EO(§<§.{z:._ évxrzzgaﬁaufactured can job wgrk basis by a L1rii:_VinV.t¥'_1é_-A{a»'al§e of law 213 has been zievelaped " fi¢'i«:3gVt'i';1_;g to '£:'v*.--§t' binding effect of the "i3«::»a:r°c'; Circular an the W '\ 935,5» 71

38. Th6 gum and S'[;1bS'Ea":1'£3C€3 of s;é.:.b1'z1i.s;s§:>r2 of Sri Raw:-emdran, iearmzd :'5\§c:1itic}r1a1E Sc:>1é<::§t»:)1" G<me1"'a§ is th§é;i.j {he Tribumai has gone wrong in almxa.-"irzg the 2:ppe21Efs'V.b j; , A' holding that ihe 313363366 13 ezatiﬁéci ti} T drawback irresgaectéxre of the cc;n':.s&12t_$A j,0:f._ '{:2;,2«sstt:r::3._LsV N0t*£f:i<:ation N0.67'f1998 read xyith C'::s§*;;_<>f:1s é'\3'=:;t§Aficat€or§; No.31/1999; that as long as t12es€'v1i§'t>:'ific21£i.0.ﬁV§;T'fzeléi the field, there was denial of A.__B'e3ne11t 3015.C3_23.1§--A,'dI'a1W'baC§<; £0 goods maz1ufactured__o1t' expnriied V:;:'~¥:§>i.sf31*:%o EZOU or EPZ; that I":otiﬁcafi0ré}}im.sv ~p1*é_Cise1y'=.i19:'té:':'<:i%2d is achieve such. ;'ibu2":_a1 should not have 0\Ier1o<$i<:A$V<":1"~ and camtents of these netificatiogjws, 8L;r1<Lf1 '1;h:¢r'ef03*é '-of9é3.érS passszed by thfi' Tribunai 5;-f § f'1o: "i"Eh:éV"'fi'f§Vding3 o§ the T m'bu:"1.aE basézd an whiz?-1. é:.p;_9V€:3.1 '«hasVf§:3¢_E:1 alioweﬁ in ihe fmfrr: GI" questions V _ 'S0'iIgh5[ 3:} be _VAféJisw€red befare this <:<J'L21.'t are :10:

""::::i}":3~stéii:1abie.=fT'he Tri§:>:,ma} has decided the qurssticrns "._.'Tstfi%'e.3::s=. Gf:,zs3v!;;' and iiherefage, {he}; am; :"€3qa,1i:"€d is be SEQ'? 'é'i~C.€<3d¢ Y3, 72 39' It is prointeé out with referérmse to Custemg N'0té.fiCatior1 No.6'?/1998 dated OI..C>§'E999 modified. by Customs N0tifi<:ai:i0_n Nc>,3':,/"§,999A--':«.<i;;:i%Q}§§é§"*----f 20.031999, which had replaced earlﬁsr,_::ot:iiE:'é1€zZé§.if;» operation with effect fsom O§..O6.%199§>.,A t1?ie2*é embargo for allowing duty érawb»ag:'}{-...Vin. ré"spe€tV of any of the commcdities;-,!--pi*o_d%;;1cts sfuch commodity'/product is mar1'Lifac't-L1i'sj5:'» f1r1ii;'?o:VVé:>§p<>r*:ed by a 200% EIQU in te:*;m;~: 0f. re1(: varit'*;a;'Q';*i.S*iQr"1S t;f'VEXport and by any ofthc ViV.;l'§u1'-w';f"£$_V4 VS§'['117é'll€f3(i-'if: the Free Trade as two of the Zor1es/ E'Zxpo:r*1: uPI*r3%ces:\$i'r;'g V. (.E1PZ} subsidiaries of' -. "as$tess'a::eV ' " wherein goods ware m§xn:1fac:u3jed?A'0r §C)}V'A"i;1'1€§__I_"_I_}A~'S&':1V€S EOE} and another uni:

wh:::re zhye gé::§'d;€-:{"«;»::°€ mam2faci'L:.z"{:d and exporied are 1<:':catéi:':i«:: {M}-S.--;"Lee1a Lace Interzaaaiianai, Cochin}, . 3(?):!;,iI' attémgion _d4j:*87¢wn to subvclauae {C} and {C1}: of clause genera} £19338 ef natifézttatéorz, rreigzting ta deniai sf éuiiy '1QE;?a:>.5E:'az:§: E-:2 {:€%:"ia.§:: s§ma"téGr:s iii} aubméz: %:.Er.m: iyrssgestivss ss 73 of Claims put forth by the assesses, assessee was not enéétied :9 claim {he benefit avarilabie in terms sf see:ér:%fi"»e €:'>"?'A of the Customs feet or in terms of the s2:.eg;'tu:f:}:¢§{' provisions of 111163 and netifieatiens made in terms"VVQf=ﬁhe_ rules.

40. It is therefore submitted ':hs;t_:fsr {be ~pe1:3.ga_:

which these notifications h,eE:i__the;fi'eid_;'a.s'sta;ming't1:atthe assessee had got its goods m1ar:z;tf§é;c't'u_:e'&.AA_'siiéd exported through such uni§;s"~.a§ﬁ.--d :§;1s_ss,1_.1:<ai:i:1'g«""u:']'.*j1_':;%s;r;_. §1_fip'uts fez" the purpose sf proi;1'uCfﬁi::§.%iV.':ef. ,'esxVf3{:J2":ed has suffered custems dist}; -. at. se=i:1.e"spt:=iﬁ't*--..of ~ time? in V-"§E'W of the embargo in terur;1__sMMc:af iE;e4be'tifi'_eations, duty drawback has b..Le:1 wre:1g1yL'avaiied'---by_ 'she assessee while {ﬂing shipping bilis 'afid it E:w._een_subsequen?,1y netieed and rightly the :3xavdjueiestizﬁg.Vefféeeseenied and eaﬁeé upon the assesses ' ,/.s_wt,_«ci;44'vV1_:fe%:1,1::;'1 .. ameum, The Tribunal cm. its tom} cf the scape ef netifieatéerz }i\§e(67f E998 Gé.99.i998, medifieé by Cus%;e:r:s Netifieatisn dates ;2®.§5,§999 has ;>:.I:E<;-vases? the appeaﬁs. '74 The findings recorded by the '§'ribL1r1a_1 for aliowing; the appeals as inoéieated in the appeals are required to be modified and answered on the tcyuehetomes notifications.

4}.' On the other hand, Sri Naresh' "'3"h_agkﬂ=;1~,.,iéVe::r;;§e»i;. counsel appearing for the respor:de11t¥':1seessee'feast puvtf' forth several contentiorzs and: subrrzviﬁeed t}1a't.t}":e7%iTri§o,13r§éI has rightly answered the qu'esxtiorzs',Wir;.:tb.e"ccjrcumétarzces, the Tribunal had no choice to z%ecor<ii'fing%.§i*1g§fzs;,a§3 recorded in the orders of the '},'r:i'tiuI1;;--1_1. Tribt§'.;1a_§_VVV§jas inﬁicated that assesslee __ -- ciaim duty drawback independent 'ofthe deniai of the benefit is only in re_spect*..ofv mar1ufact'u.red by export orie11ted t'orV itsnt o"e.?r;___ee1f when 103% export oriented :.,{m': "«..ma:'1.Ufacturing for others like the asse1s~s3eVe«_-or?' x.i,:o:r=i~:V.1:;>a.sie d.'u.rir1g idting capacity and it ie ' v'vr..z;ot that ef{po§f_é:.'or19.§_ef:ted unit had memu.fact'ured goods for _ =:if;_eel_f but it rrzamifaetureé the goods for the ezgrpeee , eu4_r*2it"'§%§}<:'e the aseeeeeeé aim? ~53:-=;: bee:;mee the *3". .

'75 assesses had got geods manufactures in an 2.08% export orienieé umit during idle capacity dees not mean DTA umlt which is aihsrvzise entitleé ta 6;ut};"

rsspect of its exports shauld be denied of tbs' duty draw back and therefore there or reverse ﬁndings and conclnsioza eL2:zféi»-'ed €1t.NI.by' 5£;hé*.. Tribunai.

42. Sri Naresh Thacker, .Iéa:ne{i'"ﬁfét§éf1sVé§-._appes§'i:ig for the assesses also submitted that such a notification seems ;"EZC)4 §f2;£3:'»?E3 s.r1y" wa3;"'é"k:z1,j,:1f<>r prevent an sxporter Eike a {_La}'1"i'10'{ $36 a Criterion dsnyirlg the 'i.3€I"1€fVi¥;'Qf";;§'L1;Cy~._£i.:"8;"$£"DaC§{ as tbs: bsnefit of duty drawb3.Ck és v.sss<3_r1ti.;§}1§§~"L'conferred an exporter in tegsfrzs of p.;rGvisiOAn,VsVof sectisn "?'5 of the Customs Act, cozafsfsed in t.em':s 0f the pmvisions sf th.e'C_13'stQ'r;1s"Aaétvééafirzot be ﬂamed when {he cendition for c1aim§1;=g'--.ths 'E>"j€n&5;fi'€ is fulfzliled by the experts? with z"éf?srsncé""~%{:> 33.. f1':='fifie:ati0n which had been issusd mamfij; can.':é'>¢::_ %:>f :"eg'u§a¥:§mg in $326 fLm::7i:i<;r:é:1;; <2? an sxpsri 7 {f;u:g':'0ms E%:::%:;'' _ 76 Qriemed unit. A UTA canrgot be denied b<3n<:~fi{ fer mere reason of getting geodss manufac:':z.1"ed in an 1.00% erierzted unii, pariicuieiriy as in the p:"c=ssr3z':%; CE*'i-,':§€"2'-,:"'l:".§{}'i>)2i"~.'*_"_i"__"{ was not by an export oziemed uni: but eXp0:t,._:iaiaVs--.V:on behalf of DTA theugh 'aha geecis weiﬁffsi 1.00% expoyi oriented unit. Eve:-:1 i.n }3'L'i'«::h :xr1"VVe}{er1t_;§ requirements of section '?"5 of the Ct:"a?;:cn§S AC1' a1A:e'f1;1§j'i1Eed. and th€E'€f01'€ natificaiian Vc-85.f}*.I10t:_ bi} .;§i'-z%_$.s;€é'd_ inio service to éeny the benefit of du'{}.?A.r3;«r;hm.zb:i£:1at% 2:§é"';1i§{"'.$;::porte2" like the assessee' 43 Sri £\Ea:resE'1.A '}é§;*.§ed.'CQu:1seE appearizlg for the respondr;§:?§massesVsfé«.§f'E;é;3: és,V;é11uate{i his submissions to demanstrateéﬁ to f2«;f§v$7.:hie-"bir1o'{iiEce1{i011 camisét dam}? in a;1.}2j fway_u5:;¢Vv§&;r1¢fit"é§Td,';,:_:§-*.vd:*a\>vba.<:k {G title asgessee. The ébjgcf 'a3f :§E:§i ::"3.{:%:§f:'--<:a:i<>n vainich has 3:: hi? undergiisoﬁ iii": the }néf3;1f2Vé:"{:5>:Ta.'£:§.x2deé by the re~ve:'1u<2, :.w1,;Eé defeat _ bérieféf Of _c1u'é§f€iraE&Fba<:k in terms 9? section 175% of the 9%'?

W "éa 77

44. Mr. Naresh Thacker, Ieameci cmzrlzsesl appearing far ihe assesses has 31130 contended thai Cércuiar :'ss'u€<:1 the Customs Sapartrnent in the context notifications and particularly Not_£ficati<:>:r1 .No_3«§_'f1F1%$*§ operates against the I'€V€?.1.L1€ to cor1t:::iE1"¥;a:s '_t'§--t1A<3: .;s:r:}T1f§"'bf"a.Vr'j,«*-VV«' the contents af circuiar to deny th:€~.__ §3'%;f1efit.'v_Qf" di~,1f:y:. "

drawba1:1«: in favour of the assessa3é"'--§or the bf esmppel operates against :Ct::;§ revéé.91u::i,; ;§"a.:*ticu§é:f1y"'Viz1 a situation where duty drawback. 'had'Vbée:2._:?Vi:i.*gti§a£11y' allowed in favour of the asfsekmsée and .;}1:a:é beé'13i_"«<;:i_1:fiC§ra1x:n by 3:e~ opening of 'ii/i_'é""'éi;:1judica:ing orders passeé by 45' I'{ is Aalso §{ib1j::1itté--dAAtl:tLé:'t'.p%Vin the scheme of things it '**;r:»' §]f7.I"{.,¥"\71ﬁL5§.3.ibi§'/§,7V p$;éS:E;1}'H€Ci that étlputs which had b:3e1*:g(f;:1Vé= ur::2_a';_:.t::.,*:factu:"e 0? sxpari }3I'£;¥dUCtS haé "*s'ufferedA »r;usta2n'_Sf..aé'1d excise duty, As the very purpoge of " --{"§,<;:t':f;Vi'{:»3'; 75" the Customs Add is is previcie far

-. "mi;wjfi;';2:"s_e_ii1€r:t 01:" Such duiieg su.f'f<:red cm. prcdzicts which "gr§='i2i:,::i:§ making Of Esxgsisrt §:"'£3d'L:$'£j5s¥ 'T'E':{:~: dsamaé in {E15 *€?£§ '79 erientsd unit cannot: come in the x.vay of DTA 'unit; in terms {if sectian '?':':S of the Act and t.he::'ef0re, submit'i:~s d»s that this jzzégment squarely Csvers the case assesses and prays for ar:1swe:"1'r1g {he question.s"*V.;;n«§Er reference in favour of ths assesses.

48. We have bestowed our attentipn to'p1:_h£:' subzrv:-:iAssiz§ns:';


made at the Bar with referencs  sﬁgich
have got swoliem with    V w-"ith
supplemsrztai paper books   lagging
behind and we   cited at

the Bar;

49. Befors e1:1barkin.g "'z?;I1.«j"""--g§é:;§ressing cam' View whiie answer%ng;'t%1:: questisfis, We notice 'shat question 330.3 rs's,dir'»1g.;_:s h£=:fcuf:.§ier is not really a qL1.es.i::'on that: had ariseﬁ' .b'€%'t}:ré"'.f§u~s T%fé':§u_na1 9:' had been answered by the v1*[T:'€13u:1al 'C?'1€v'..VX¥'3;jf"vGY ths Giher Wawantizzg cur answer :0 4_1f1':¥-§" .sq:.;'u??;ss_:i::ré"' and 'zfzerefcsrs we firéci ii: zmnecsssarjg is «i§§Z< 80 examine and answer questier: i\§e,3 ;"eadi1:1g as b€I'<i3'L1IT:dtE3i":~ "Whether the .respondenz' was efzgéble V .Dm:wbac}<: as per AZZ Industry .f{'afe er Brilfmﬁ Rate?

50. On our pointing out this Si'{2,iE3;f'iO3"1 "Iii:«.v the-i'1e_év1'r;€,§1""V counsel appearing for the parties, 'iaoién SrTi,.--".V,Narésh;. Thackezx learned counsel a eariii? ébr thé~.rés*'-bn:c%ent~ . E». L-' ;

assessee and Sri N,R.Bh23s'kz--2r, 1ea,rr13_dV S3a%:né0r Central Government Standing CouI1§c%:V1" appveairirg.Vf{2§:'jé:§?1e revenue agree this precisév c:i";f'd :'1QVt"' 21;--f--é.--s'e befoye the Tribunal and" n$§ {'fé;:orded any finding one Way or tii--:% §:athé:1', M M h 51' ACCQ?diﬁgi};;' x§?eVe§§affg.irV1§!'éﬁ'1e othez" questions. The "qu¢$:;{:Ori."Lt.hG1;gh;SV'd'iétribut€d in 'me three questions Viz;€§CiVi"if}}'1;iC;f{i'v'€;i)ﬁ'\?;5"éi<"§}3?S in TRC N03 }, 2 and 4 0f 20052 is T',_ A"i§I*:e 'dz'hiAC;-h c::a13~bé;%'..-p'ut into 02:16: question as :9 whether the ""--§:i";i:§;_1:t3~s"r1s niﬁéfication No €>"7f}998 read 'with Circular 9? m2--m}:§er and custsmg nzztificazzizm E'~£<> "}'4;' 199% rsaé VTxsK?§';;'::_.,c.§.:*$uEar gf' @:,.=*&r': number? wauéd :;:<:;=m€ in {the $53};-=' {sf x 3,?

' J W 81 an assessee like the respondent «~ a DTA unit W from ciaimirlg the benefit of €12.13?' d;"au"ba.ck avaélabie to[""3r dernesiie exgorter in terms of the prayvisszerés of ?5~«~~ﬂff_'f}.fi€ .:' Act, , ,1 ..

52. There is no dispute that Seeticirz "ES a = .

provision which enables the berie.1f{i':::..VQf respect of goods exported a:.;--{d/ the néture ef inputs, the rate of dutg? and the circumstances xx:ihic;:HV' i"s permitted and of course §;e?hf§b:,'1,'/;r_e VaLj--.r,__rr:a_ci"e to the rules made zgnciegj sfab:VSe:.:'tie}:'; ':;:2f'Sect.ion 75 ef the Act. There is no di"s3p_ute {v1ft'h.' r'e,<§¢;rd :0 {he contents of sub"

se.etio:r1 £3) 'V017 Secfie--r:_v_75¢V of the Act amd therefere no f1;1rt_h»er"»:f1eec1'«,fer"»eur examination of this statutory previeéeréer.' Vﬁééweizer, sub+eee?;ier1_ {2} of Seeiien ?'5 cf the 7e._Aci;Vhas seree.signifiean<':e and it is us-efui fer us to refer to C 'V€§'ie..s*:eitL1"E.§3r}f pmvieierz, which ie as; ?,£Z']€j(;'.E"i H Drczwback an imparted matericzis used in the manufactzzre ef ggoés which are exported §:"

(T?) 82 ACXIX "F}z.e Ceniraf Gc>yemm,e::'z may make mies far we purpose 0}' earr;;i2':.§; out (f;(E:'i:'3."' provisions cf subseeziez-2 {'3} s:zm:€, gin parﬁeuicar, such ruies may pmuide » _ fa} for the payment of <jr€;::vE,>.czeI<: e q?,:<.1-Z_ to the amount of'oZ_uty {:z"e_tL:':z.ZZg pccid V on the imported wrri{;2_ter*ic2,?s.__La:;2.eci'._i%*:~,"' the manufacture 'f.',1Z"OC{'3S':3"--7f?flAQ" " ef the goocis. or ouf"e:ny.vv"

operation' ._;;>;i:«. the "or as is specified in the' 'ﬂ§:.e:Vt:'»a%er*age amount of :.f3C€f*d the mqiiefzkﬂs * :h5:}ig_ -ciass or di:_53sC}%i.€ptio.ré-- uéed in" the 'msmujlézctu re 'bf' «.p1reeesVszI._r:.g' of e;-c__,zoo2f"i geods or .;;c£ifzy_ing"r3'*u.; (1é%agg "og;,ie7'::tz'on on expert **** .Age.0d§iI::A.qf ":ha~._i' ez'fc;:--s9.<'br descriptien _ eﬁfzerf 73:29 -,m'anI1_faetu ?'8?"S generally " ' or bg.'._§3efsQh;3_fﬁrQeessing or earryirzg _ 'cm'a,_r:g."ep'erd'iaTbn genera.ZIy or by '=.g:mg_g g:7;i',f£ic?.;~§ar m::m.u_ftzeEurer or p;:.rftiCuEarV' person ::<:2:rryin.g on any V proC'es3____¢;er ether eperaiﬁen, and interest, any, payable thereon;

jiv of which. no eZrawZ3a.z;>£<: smzz be alfowed;

(ea? fer specifying the ggeocfs in respeef '{eb) fer specifying the pm-c:edm"e fer reeevery er e=dh;€:.=:s;n/22.e:2.€ zrf Efvae 52m,erzm.t ej"mfz;:,i dm:zz_2fr;e:2.:;°}; z.::h.z'.e}'*z E5155 83 been aﬁowed under Sl€Z?--S€:'.'i'fOT1 {J} or interest ehargeabie :h.ere::m,' {£3} for the pr0dz,zezz'<m. {sf such _' eerfificazes, CEocuzn.erz.i:<: and e:i'*ze2:'__', " ' evidence in suppon'. ec:.c>?2. eEairr;--*:>f ' drawback as may be r2.ece%ssarj;;,f (C) for requiring the r72,;e;zrzufc:c;u§fer'1'o1fV"

the person Cczrrging Gig}: 'prex:?e"ss or other Qperatzlzm to gi::e"szCces,§3'.:o"

every part of f2z'_:§"~..:jr2,cz.rz:if<:z,eEc?ry_V any officer of CVi;2V.:§t»;';rr15; e;;:e§::iu:ZZyVg auf:horised...in this _ei_:'ef:a'Zf by'~f.%'Le.~ Assistant' Cé~mm.iss}'afie..{ ~<:;j'-- «Qustoms or Deputy Cdmrnissiener' f.C,Tu,s£oms to enable Siiehw-auth.Qri:%edV'ejjﬁeer to inspiecz', the'; _ pzfecesseé of f?"3.:.4tZl?1'};;%:"}"$(1,VCZ'Lt'é'"'63, 3: §*oce:3is; "er * "€c'?1y other ":i>_p¥;_?..r:i'£vit§_n. 1:-qrried Czvrzzd 1:0 L-'erzfy actual «.C?Leci€""Or éfstherwise the ~ .3i31Eef%i+3'm,t.S-_m:::;<:Ee""i:z--Support of the _ eZcivivm..for d?."§€iL?.bU,C}i.

._[d) 'j1q}~'z%v,;e'1n9z;:z:i%z"er and me.» time within ' wi*z.z'<:Iﬁz the cZaz'n-2. fer paymemf of drawbi:ié?%: may be filed;

53. "E.t=§';~3 that centrai gavernment has framed. . iZh€_" Ruéée k_hG'em as the Customs and Centre? Excise ,Drav;'b..a<:k Ruées, 1995, R'&;E'1'E{:}'}§ th.0u.gh called or l"-, 'Ler:~"t2s§:;._ee" Ruies, in facé, <:{:::r':tr:::Es; zmci regulates me e§;e:'2u:§{m cf 'aha p:"<>2:i$éene ef eu':H;ect%<*>:'2 {1} {>5 E3§€fC?,§C:E"} ,/3% 84 of <;:.h€ Act, as is inciicatecé as to w%1.=~;2t' c<'>m:Ei?;:'c:ms; in the reading part of the subsection (1), reexdixmg as :,1nd«:»::*:

Zhe Cenfmi gozsemmeni znczy; £212; .>'":.«:>{zj'z}:7c:*:z};>.2r?_"'» in the Gfﬁéciiﬂ gazette, direecit :i'2.c::.z' "

drawback shalf be aliswed in respaécéi c3j _si;..e:i:F7.' gaods, in accardance z,z,2iEh az2d_,:::x§qje9CZ_--'Z'<i':i}2_§. "

mies made under 3u:b«sec2f:'on (;.2g, ' " -- '

54. In terms of the po\xre§*':;:'este«ciA the-"--V..g.:véﬁt:ré§1 ' government under sL:b»se<:tio1"1 (2)'"t:.fV'E3ect'i<:éi~.77'E3djf the Act read. with Section 3'? of ti'1e%: "u,'7';e12'.firaE_ 1944, the cerxtrai government has mgdé (:L1r§t~Q'ﬁ';~:s3jV ..?§r1d Central Excise Duty Draxv%b4ariE:V-E§:_;Iés

55. in the <:o1<1té;s;§"-.. Gf._"t17gé'"---- dispute yeiatmg to the entitlement ef"Lz§u:;,r iiraiw';:3agi.}< when mace the statutary' p:'.Qvisi0m~i_impnses a1;=,:.,¢;:'1¢bargo, in fact a total embargo, f1" c::--:I;r:' ﬁlfrawback in mspecf; of goods if they are 3:1}"goe::ds j----bfo'ught :;mG exigtezxcsé Lmder certain Circ:VumS{a.::c'€5 and using Certain inptxts is 1:0 be found in 5 "«tEf_1::>:%j":~§leé§'*;'~;.*:';d prevészé Ea su_b--ruEe {E} {sf RL:aE::=. 3 95 the :~VV§3'fazvb;aCk Rulag, readiag 215 iifidéfi W' 87 at the rate eqm'z2a£en.t to ('i'en.trczZ Excise e.ZZoeati0r2, of rate ef drawback s:g9ec?zﬁe(,€ 5:2. said Tabie shati be admissible subjeset to the cenctition speetfied therein, Provided fw*th.er that where in. terms.3ef""

the notes given under various ;€§er3e.$,.»'S:zb--se;*i§tZv Jvumbers the reduced rates _ef_ dre-tL§,¥'b;,zeZ<:. ' eppticable to the export made ega'irts£ .quarL"ti.tg,} v based advance licences have E2.ee::"tepee§ﬁed_; the said rates shalt also be_a.ppZieab..Ze f'ozf..'2i!?1e' " é experts made against quantity.' based Eieences issued on or befere V';Z's,'1'cz.2*r.:*.?"s:," .Z_.9'.€'5-'; (C) manufactured :'im:i_/or«"Ve;q5e%teei-._by (:1. Limit licensed as hundredtpter. V }e)é"*:5trt torienteeZ undertaking in terms of the .2*eZez;c;i';<2:t.'_;:<}fe__zj.:'sions of the Import a:zt:'v__E.>cp;o%t' 'i};I»,.yfW()fC€,.f"

(Ci) martugiigttiiéfegfi 'a=,rte3_,1'e.r exgcrteci by any of the u.nit.s_ {gSi1Tt£afé3."'i'_ ' vtfie "Free Trade Z0 nesf Export ssing -§:__'o--nes {ej n1;cm,t,au;"aeti;re£fTVA' etidtettjexported m terms of clause {b)"'~.of'31;}:-ru£e'*~*"[.I) of Ruie 3:2 ef the C'en_§_trt2£A .Exeis'e~ Rates, .2 944. .' (f7, ;:e§:;r'::tfeVetured cmd/er e,x:p<>rze'2d in terms of 'Ctquse'*v«,_(b}. "of*.f;ubAmEe (.2) of t?uZe 33 of the .e;::.:;.:m;z "Rules, Z 944.

{Q} z':taf::LtfaCtttred a,rt<;£,:"'e:r expertect availing of the fcmiéity under' the Duty EnZzitZ'eme2*:t Pass 'Bock Scheme as contained in ptgrezggraph 7.23 _ remit with pe,ra.greph. 17.29 of Ezgeert and .';§ff?tAz3!5£??"f Pefiey Z-*3' Aprif, Z 99? W 33 .!1«fe:,re§*z., ;Z2::'}O2,' 88 Pr'c>:2z'deci that rzszfhing corztczirzed 2,m.der cfause {'52) is (Q) shaéé prahibéi paym.er2.Z of' drczwback at a particuiar razefamouzzé if 2': has been T speczjicaiiy aLsZPz,orz'sed under ihzese C}enera.§ Notes or under any SeriaZ,fSu.b»E%'eriz:z3 rzzgmber L' VA the said T(;zb£e3.

57. This notification was supezrsedrgd b}"""<::{1€,t£i3':a':s.V notification N0 31,/999 with effect f2'{3:1j_'"5J:¥§?1§'9§ therefere exports in respec: ofh-'h~i§h t}:-$3' ass€:'sse:i_e"'*vha.€i claimed. duty drawback: up to 3_1..~xS>._1999 Wé1"eV_AAe;§V§)0rts xvhich were covered and regu%;1§VéLt.eC%%_b_*§? _Nc)tiféCati.on N0 67/ 1998 and the_Aci::_"cL11;'"2;V1'éiéﬁartmsnt in the context:"céfwjtizé.:iv:1_ot'i:f;éSafi'o:ﬁ§éj, a{'.§?iVéV?vbcst being more in the rzaturéa Of; hinfmmation and for elucidating éiﬁc} °'a:.<'>4zV1t<a'11ts of the customs notificatioms xE3Veu1.V1».:h€ S€:£§{TTt€T is not discemable to the 1jIi}f:f1j1b€fVf$ £§f ﬂjie V§radé""an.d_.to some extent tryé1"1g to apprise {E16tr2§:3:%_VanA<fE'{:{3:ii::1¢rce the backgmund 'z,2:1.<:ié32" =a.:h.ich the notifiCati'Qn '}::z'§a§tiV,_b<%§::'i' éssusd ané the purposs and objeci:

' "§>'f th 6' I2 9-tificazi

-s§\r/4, 2 2/ $6 1&7» 92 ericeuraging experis ta augmem foreign e;s<ehaz1ge reserve, though, net deubé, appears to be attnxetive in the first» piace, it is enly a flattering 1:0 deceive the benefit drawback 21$ enabled under Section '}?':?} of t.h'e"'-..Aetf,j"~§sM eXp;'ess§§: and Spe{:ifi.c:a.I§}> maée sLz9bjeet"t.{:"«_t?ée*.__§"4£L1§eé"

frameé thereunder, which we here" to aﬁd;

the further notification issued c:«::'::"sV.f:'tf'§><;:*;-I ﬁle impiementatien or eperatéoﬁ e.f --

63' Therefore, whefl with {he Rules ané. the of duty drawback: iii'; in eesépect of certain goods, there benefit being claimed. er e:';1;en:;iec!;.'_;e'iV eer1t.feix=e::j§'fonv: wit.h the eiezteztery previsions " netifieations, more Se whet: the Ear: 13:23 ':27 efVV":?§e. mi:'»'t'if.iea%:1'.c>1r'1s,, ruéess and; the geetiorg is 5 g . ._ eéezar, errihiphagéiie 'a"%1d unambigueue. .1 ':.e._e.ise vseﬁ sewed prizmépie ef Lmderetaxzdimg and. "_V~.é_:jn:e:"p§'eii:'2g taxing ;:>m%:'és',a'é:>:'::e§ pa::'3eL1§2a.rEj; {he exemgtierz 93 prevision. faund in a taxing statute, vs?3§ch is 22m. €3XC€'pUCi1"1 that an}; exemption is 'ta be €~Xp'{€$.S arzd {here is ﬁrig ﬁxemptiorz by implicatiezz or by a iegiatail ds:ducti5n____'* 6:3, Though Sri Naresh Thacker, iea1'n<:=d ccyams,§E'--~.fQ': .:ii1Lé respandﬁntwassessee haé made an a_tt§=mp:; t=:> '::_;:Ej:r1i:téT;;;1'{' clauses [(3) and ((51) providing for :1s;:1:_uia11 .;%'dut}? claim and in the namre of an' "véfx/'§~s:1"§Q.). £33 understood in the context 4f the gov€rI1mez1?t in {arcs and sf {he government was ti.) f)'§--{3'§I1Q{€3'€3§Z}:5OI'ﬁ_1§,=.}T51;t'5Ki-"i'CﬁI"1g ér;c€ntiveS :0 E3Xp01't€3fi$ 1;>j; _ '€>f' ''E§Lé'11§fi.t [ in the fozm of duty drawback aridu prgvidifig benefits being with the main purpezzsse auvgm§§nfi.§§g~.--the foreigza e:><:ch.ar:ge reserve e':v<?:'_, Eh:§'5--::;ivgvjEi§fif;a:{C&:V.«;:_f___}:?:1e T§OO"s..> EOE? Lmderiaking in :vf€:f_r:'::$'af\t11§"iglcﬁéirant provigéens of exp0r:,--:mpQ:":; §G1écj;' is 0n1}?*---t€:: =.i:':1<§ -i9:S%;.avft:;3.:£'5;}f;.::"r2€:1'£ 9%' 3 200% aim an Lermg of me L'-~'p.01i<:;; gaff:-ﬁxzjwg more and ai 2211}; raie the exporb émparz §,>o'ii.c:»§aQa§:::.m reguiaie {:35 ::;ve:%z*:"*;:ie tbs: 'pr@vi3i{>:":s sf

--..:§:é »_:'~x€::;--.§?':;:§é$ smd tbs m:v:i§isat*§.<:fn:'~; §.:'.ea::;e3*:§ Lsnaissr {image 2\"."v'>.' 95 TATA IRON 3.: STEEL co LTD :23 STATE OF JHARKHAND <35 OTHERS [(2005) 4 SCC 272] and Gbgerveci that Eligibility ciause, it is weia' sezzfeada fr: r€ZC?.1-ii???'-'%:C3""' ' exemption natzficatien nmsi be giver': 52 sf?'-?k:€~ '?'V. ' rnearzing. V b

66. Though Sri ':\3a.resh Thacker, 1eaf:1t3:?§._'_' z"espor1<:1ent~assessee has ]31.B~C(i'§V>K§.f:é1.~1:.;'r:lI"}(3¢:A'.."Of: of the Supreme Court in the cags- {jf--_Gf)AVEf?fv'I!!f.E1\?':}' OF INDIA vs INDIAN ToBAc€:O{2oo5 (.137) 1=.:1:.,-'1' 152 (SC) -- 1§A.£§A.e2sg-5&1's'§§_i;:mv£i;»--tV;f1_g;-L 'i§§"é12 while the 1,EI1{:1€1"'S§C8I1C:§.'i_'E'lg._&1;'ié"'§:T1'f.§;;I'}'¥?f"?i'3ﬁ§1.§;{_ an €X€2'r'1'ptiO1'}. pravision in a taxing st2i::;1*:&, h0£"'.pL1rp{:si\='<:. mterpratatiora should be .géLveI;fg' of fairness 3hou1d afways Z'»j§'::¥<§t°;'[%, A. ::Qr'1V'$iCie'1'ir';g the reieveizice and while c£3';:A$f::::'1;ii::1g :2;

'W€..::6i'te%a:e~izihat it is precrisely what £3 5343126 by as "if; the 'pre:s;:éz1.§.--'*"cas€, biit '1.1I1foz"'{ur1ateE};; tbs: resuitarzt "'--C§;§c.s$i":i;0z: ié-V_,€;':1ai it €}§€'E'EiE€$ aga.ir;ss%; the 'r$5:;_;3G:/écieni» z3;é3r$€$::V:-:rb¢"'A.21.r:£§ in the {sage 'Q15: SL:';3r&%:z1::> iﬁiamz/":1; §{§'E.§i":a€C§ 3 ﬁg/' 457?"

97

68. Even in respect of art: e:<>:empt'ir::>1': matter, the exemption is as conferreé by S't£it'L1tE? amti not either asj-'is; seught ta be giver'; by COLIITS or as is Lm<:i:%r'st<:<>c§ E35; way of a éeduction 0:' by way of situations. An exemptien is oral};

Circumstances and persons 0;' groups wi"1O'-@136 S}:5j¢C§fic'a1§:;1--¢' mentéened for the exemption and §'.i--Qz't"*.}3:y' vvei*_¢;__=:jf{U:%Xté:1sion of simiiar situations or si3iii§..ar1y«"Vpéeicégi_@x:arso11s ":31? even sirniiar' gceads.

previsions éiithsszr fa: thra purpose of EEK,-*3; of dutj;;v« or far the purpose of aj'1_1§§uringV,._{é}'udtzty or refunci at tine Eev};* is in ide;:1ti_fir3d in pz::.rtiC.u1ar {mm and the asse$I<_~:.eé--.'E_ik5é ';§5'i_v3t8;§:tV assesses comm rlntvs» the picture 011.1'; f<:sr~the péirpogehéf <:<>1*1ve>r1z't::m:e of c0'§1es::ti<:'n. §;iK'$}R:'iS€, the benefit sf cjtzty {h"'E?1'=.7*$§Z:1€:¥..i;?.§<1 is; in respect _"~.§f'*«§;;;0:,13'§Ii$ expafisci if at pE1E""'{§$LE§K8:1' gcscéiéa has; fttifﬂieti the

-.33;

98 requiyememt of exemption prgivisémz .«:~:1:"1d. :«s%;z'§.«:,':'£E}«-* in terms of exemptian provéséan, On 2: 51:33:? zzmzi; detelélcté axarrzination 0? the r<%}e\:amt' ::0tifiz;é2:xii<>z'2:s, ax-'21' f'i;2'::i-.':V§r:_.§:5_:;'t'.j',A' there is absoiutely no scape "fez" ine:1"1.u,!"a1ctL::"mT' _'I'§Vk:€:'T.:th.e respondent .DTA unit :0 claim the £3<::ér3jj.éi';i_t» drawback in isespect 0:" goods ma::.1,:.i'a1cz{::je{E a13c1~"é$<V;pvQrte§i are manufactured at an 10{)% "so .1:c:i>:ég 3;: the customs notifications 6?j'-.§ '§98 -'_Va1";_--é 3.__1';;:f'?'?9§3*T~3: hoié the ﬁeid and govern the ai1oW%n§g..

71' Thougﬁ at *i:he;= Bar far some zime with t_o fax" rziaimimg duty sirawbeack, wbaVt,_§$A pa:;pu'iVa15'f}}" 'R':1<)w:3 2,25: 't.>:'a:":€i :"2,1.":'.<3, bu? in {ﬁrms of "s:g1%utﬁ)r}'..;f;:'<§vis§,}:>11, the dutj; as }'1a=:d E>{2<;%:1 acttzzxiiy V'=:A.rE¥i:? §3 "" 'é)'£"11:d emd £2; r:'1;:,<i::> g;<.>(>d $33? thﬁ aSS£*SS'€é 'c13;'i;m:h;§;.Vg:11*--§m:bac2< 'as {heat s3:<'::c=~:'1E is 2.: passzibiééty in terrﬁs th'€*V--}jatf.€§' EEG[i§i€EiiiUI"}. arzad that {EH3 é:if:§S€'SS€€;' £3 e%':'f_.it1€& €233; Tim: is ms: aha: $331.3:-;> E2e:2"§.'<'.>:"<.i ma: amci {E16 "i'éZS§t2;{%'?i}i°:§.ij>I"i? "'1,15-.: i5; in 1.13:3? ﬁirzmz <1}? 'iiéc (gm-=:=:«§t:i:.;:.'1&g :"<'r§};%.:'r<:(i2 W}}?::<\ 99 Om" c:0r1sid€:rat.i{m and there is no O{?C'.é1SiC)£"i. for us {:9 €3X211"£§i3'}C ibis pasiiiion as the' qu<:st'i0ns.=;- referred for cur ()piI1iOI1 ;€:i:.'_£' 1101:. in Tihﬁf COI1f.€X§ of the E311t,it1emem: of the a1ssess<§ej- ft1}'1;é;i;i. what" is pgpuiariy known as brand rah': or on f.'k'1.$. a:,:~*i:..Lié;:}é T ' production of evidence in .respect of <.Ié3i{y"$2;fi7ered.; V:i'1a.p1,tt'.s;7 used for manufacture of goods which ha_v€:;.beer1 ' '?2. Be that at it may, so as 'ii:.ie"-_;t':+<)'§i;*.g;1;0f disqualifying the goods }."i1sE'i~.I3'£1fE2J(§"f'!I'J'AItL:"C:"l' 1('){}%iVV EOU and EPZ unigt remams on t.}1e'i~s:_tei'tLui':.é the sense, so long as these' 'i1,'x§rg§' 1'3Gi.ifig{:a:fioi'::s." -!.E€.Q3_767/ i998 and 31/ 1999] " during which they operate, this._AqtieSii:iii:tiV:'V"<:ifV any duty drawback does; not ariseziiii notifications have enabled ﬁiiaiiiiiiiaiag-*--«:1L1t}* drawback within the scape 0f*ﬂf1«;:V §1'0ii?fivr;é1i.ii:Q.$'*,-- but timi: question is not an issue ' =....bei'oI'<:* ' 1:133 ar;'cE73._€;heref0_re we are not examixiing the .. if"'.E*n';3JC}EI1iSSiC}I1SAfifiadéf' at. iihie .8211' on this a1spex::t cf the matte:

E%:_i$";f:";r {his E°€«.':1fr}{§Z'£ we .'«;1§'1$E'J€;',}' $216 firsé: €§L¥;€:',E5f,§€}E'E in "-- E;§"§.€j e2§'°§Ti:':11a:%':ia-V62, hoigiiiig ﬁkaii ihga iiribzﬁizzi has <:<),:":';m'iI:£:,<:=.{E 100 an error to characterize the order in original as bad and 1101': sustaiziabie; questéen Ni) 2 is; a:1svver<':d in t}i'€~_ negative, holding that the tribunal vs.--'am not aliowimg the appeals of {be assessee amzci e1w2a1"d§;*Lg vziuzjg' drawback as per ail industry rates -ag§j;1i:1.'$'L' fhzjz p1"-r::'fé}*is;%<3V19i"' Qf 1\Z0¥::ifiCa1:i0n Nos 6?,' 3998 and_i7 4/1.§€¥f§;».<:1z,:esﬁi't3r{"Ni; «' is aizswered in the affirmative, §9i'a§é;»i.:1_g tﬁaé"'the 'Qréer [passed by the trib:1r1al _ri;3r":s _"AcoV:1At'r2%;_1*yL"$0 thé fules, circulars, notifications ané H "p:j0{iéd},,::r'r3':~s .' __ .V-prescribeé under the Act.

'}'4. Though .£:_1{V):"€_I,I1;%3.1%:".§".Q"§' .i1i:e~ ;*€sp0ndent~assessee has placed réiia:k:<;e of 21 Division Bench of the N§adI"8,S"C§$'UwITf;§1'§ '£h€"éiasﬁi 95 L 'T KZARLE [supraj ?.j:3"'::acv>r1t6:*V:1'f1'.:i?. té"1'm._s__.€:-f thé f10f§'fiCEEI'i{)f§ isaued under 1:'E*:s:' Ruisﬁ 95 the duty &rawbascE< Riﬂes; read wit:.h S€:'Cti'£}f1S;'- a_1'*:.d_}~?6 Gf the Act atzci an 21 ?1ar'm0ni0L1$ *A.....:*.eadir1g,9:f' th_€:"c'i_zx§121ars, netifications and the siammrjs =..pr<:xfés£@z:$ ,3.:1d an a reascsrzahie C£}I":S§'§"é,i{f1:'i{}I"i 0%' the ._$V'E:T":¢§i.;L"§§€3E*;';5 pféﬁfiﬁiﬁﬁﬁ, T325 ﬁezieﬁt {:5 ::%2.1§.j§: e::§;*s2."i.:v§32a{:§<; $E:{::,:§s;§ 101 be giver} in similar 3'i.tuati02'1S§ xx-'§t.h great respect, we are unable to subscribe to this viexx; and we beg {<3 differ, fair.» the reasons we have aiready inditazieci abeveaz ';[:7;_":3i;1;r ;. CO'1'1S.id€I"€'d opinien, them is no r:<:e:::i £10 fur%:her""v::§isv=:ﬁu.gé the details of the jzzdgmerzt in '<:_:;1s'e,. _"f:1«;:».:fé' ' particuiariy as the judgment is only 0:5.;§{ars:zasj§:~A:=;'A'é;;i1u::~'A' and we have, with respect, %.,2I18§i:>1V§>t{: a1gr::é"w,$;»'i{§%_ the reasoning and the line Gff"1.Qgic'AVfQi§1x::;i fﬁ_j§L1dg:%i1é?;1t ef L, T.KarEe.

1: reiates i<:3~,_th._6;-- ju$iifi§:ua1:j_<j21_j"G--1f 'otherwise of {he levy 01"

penalty on the"V-as:::r3sS"ofiAt.t1e.'"p1'ém§se that it amounted to mi.sdecIar;§tiQ1e or S:}.;ppreVs3$éon for the daim of duty ﬁfaxs.-*1"J3'\:.?§ WA%;i/'?h.,AQ«"~--§&*as etbezwise :1-at ezzvailable :0 the §'€Sf3C:!1.C1iA'5t?T]t--2.iE%:~§{:'--'T>}S5$€; Rathezrvﬁtfangely even the axdjuldictatirzg au2;h0r:it§;* «i."h§a;d:L'§eAv§é'e.:§« pariah; 03:23:: ﬁr: Ewe gzrziz-35$, 92-?%1é3r:~3e1s in <>tbr::* j~V?;f::3"arV:§ers, it is $.*£.i.em. 86 ma': as it {his szaget 21:. 102 is net far {:28 to reexamine or g:: irgtc} this; qt1_es;t£0z'1, but we 3213.11 rest CC1f"1§6f3t with artsweriztg of this v:guesti.@r: and rg=;?e;=_ firzd that vvhéle the zszégittai au.th«:m'tjs; t<,>o3e<; an View that the r:or:~dec§a.ration cf the feactmn <}1'.ﬂ§._?.TVc_>_.:>:"::'}--5-2.. rnamtfactured or got man't1.factz:red éjtt EPZ unit did amoum: to a 1'i"1]x'»3(i€C.§{:1i'£¥.U:(}.I_'} ';3e:trt%g:'té3:afI3} aigg ' an the reading of the relevant portiﬁt: ojf i;§t'é~«r';}"dér the tribunal, d_ea1i;1.g with thi:f~7; '%asp§éct..é:'.._t1'§é«.Mma.ttez, it is indicated that shippirzg §C):_3;].§:"vs: '\2x-"t":'f'f€p'§;Ef§}£i.E:T.t3€§;". by 100% EOUS anci EZPZS 't'§{§3}:1&";I£.}:'1:€'1°i3:{L:?(}T'E:':_fiQ t§1a.ti%1.%--€"c.*:3't§1d have been iaid at the tilt? shipp1*.2<1g bilis W€I"€ got pf'epé;*ed .EOUs; :--;m<:% EPZS, ané particularly, tFj1'€:_ t:'%b1inaiAf=.:;riEgaxzersing th::3: (}i'."dé31" has given E216; folietvizttg '§s3asGtzs--:. _ 'V 'A f:.Ac::;:pé.:trs_ Etta: the Commisgioner has stmngiy V r"eZz€{£ "-:,;p:§2*tx Cmd stressed C157. Z'fr:.<3 ﬁ3:::*E that s;'Z%:t:zs€'s.~: and {E1} (Zépp5;'3£'ér'€?'§§} in the €i'é?'<:}5':<::rc:t?.t?f{§)";~t'i_'!.i:f the Sh.ipping Jfiigtsegt Egg :'1::7;*':~; _ L.E3'2'.L;--L o--:ttz:i*iicI'z the goads were e,x:_p<>rz'ed ir: this Casesv were not Cieieted, '['?:a:: been.

, <3«i:r;sicEé'rea7 is be Q. reaagn jE'>r 1;-i<3§cz.§':i{;r:4 af _ga:2foi}'{s£az~':s cf 3ts&--s;e:::'i=:;=z2, =;;§,f' K$.:gf£:/)£_/3:-E~{,.j?'g 5i?{}' <;§;-" Efza "{,T::s'f@ms,; Act, 3935?? :0 ::'<}rz.:~$'5:i§"s.:E'<=3 V a?:?{%£;:3tra;€i<2n. aim Iihza 2:e.2?2,i<;:?z §"§.t2:2:3 '"i.?;'"i$" we}? kgamvn :31': tax gas:

104 descziprior2,, z2a.ZL5e and qua.:':.:z'I3;; <52' 3:329 _:;c;>az:iS under export, the penaf Cfausge £A?"3i§€?' ﬁgeciiorz .2 Piféiéj as invoked and appifed on zh.::'e a-':;x:pc>ri8r and the other appsfiarzz uzla, LZZL cranrzor be upheid.

we find the r'€aS0r1ing gix-H331 by the 'i.:ri';:»L:n.:=,a2 §I'(}.:'v~?€f_'§'€':}'Siffig. {be View taken by the adjudicatmg 23-L;1:}1:r3xtiA.t;7y ':43? \?efj;:i1__ strange to comment in a mild marinexg aés'-§;1"*§c rea:Séi);?.1:iv:rz_g is} no reason and does, not stand :0 1_Q gi.§: <--:>.:f re§éx<21nt tag} the facts.

"?"2''. It is ths respoz:cient--aTsé'é's:§£f:6: L*L'~'*E.";"-'-§.V Egtzééii -- which it was the c§'t;1'£jy' of <:1aim€d ihe assesseétg' hafve and fig'L1.;:e:s relating E0 the m§1n.n¢r ._ \§'h.ic§"1A"'-ii'Aﬁcquired the gaaéa, where *p\;é:::".:;«v':*,. 1i.*%;a:::%I1VT:,:.f§1Ct's;z«19é'é';«vwhat amoum <;>f c§'L1.?;}r' wa$ paid 0:" had' bgeerg..§;;1ffct'e§_}~on tine inputs useci {<33 memufacmre gc*0ds"-e&xpg::r*:::AC€= and ands? what :=;;oec'i£'é:,: pE'{)"Vi$§G1"}S 'aha W " \i.3'é;;t:§}"s:§rav:ba;c.}<: was bang claimed, iz3::'2<;*:~:% t.?::a.i. ii, ii; the résggfséiiaibiiitgf :32? ea; §I}€fE"'S{}§'_i <:f:a.1'mé:":g_§ am :%:=;s-?:':1gf3:'"i<:::'"2 :5} pizzas '~._;é:;:s<§s;&gc:r&_ :;:E>; is $<3';3.;g£":: 105 aﬂ necessary supp0r'1:ive materials ta di;s3:::1<3$:3 ail relevazni; facts anti :9 céairn {E263 benefit. A r1:3:*1-;':*s1<:::::§n>r";. here 3uppre$S§«:>1'; there er svsn O'fE1iSS§GT}. {<2 m£=.n?:.§{;§:*1 a re}~e:-:="<»,'-*_;>1:<_2_,'_1:' , A' fact, amounts :0 a moyrdisslesure E13726]; vc3r.1e13 1L':";:'.S=.,f$=.i:":=.ﬁ}2e comexi <3? claiming a speciai benefit assmmes considerable signifi<:a:1cs..4__. 'E79, I1: is Wei: knmvn that in S9 fa:';'vL4éa;:;<% :§1§;? iégied under the fiscal provisior:SA---:5._{if*~3_'c--}%x2c;_.%f:::é:_§i: eiement of mans reg is read inta and mere omission GIf_vf7§3~ﬁ1§:i' €i_w ':9 "dc2 ..a :h.ir;g "§.FLﬂ§Vé{E§v.;J 'E'£.1S(} restﬁt in the ievy Sf

80. Hers 2&1?"-.ﬁf§"s4;Jb11ciL:~11i.~a.::s;s;:€rs;:3<.:*C <::E2:1§mr:*d E: pgsgitive 'B632'-3%-':§;t5 1::-{:1 i2s:§f ciis;<:tl«:3se:z:d 2:116: m':v.7<:s;$21z"§T-' er paJ7§icuI:.'V3;f1'j§~""iVE1e f£3.{ji'i.,1I"i'1 05 Lht: g;c>ods havirig been __I-::;;.;iufa::::;:zaézz, £2 m::3% §:<'>:,: 0:' §T~i§7'Z 'unit whiic "'A---pr€pa:'ir;g4Vand .;:$:*§:r;3ém.i::g the shippézzg bills amd pr<;%.sr:r:m:d exp<§;jT; '¥dut.},2 3:2c;=2""1';., {i2i~H'1I1()'iZ 2,1§3':'~:.::r1'x,/"<3. ihzzr z'<:=:;p<'md<%m;-- 31:'; 'ix: n*za:§:::*. %;:j«;' ?.E1<i EE'§§f§'L.Ei'i.£:iL ihéf =%:;=-$;;§<:;:*s.:.*2§5;:§2.§; miss é':':EEg:' 2:xaraz'<;? er)? §I§"z{:". §3i2"3i.'af°.€§ of :z12a~1:"1'u{a<:§'u§{é 'Q *1;

107

82. In the result, ail these rsfé-sremtes aye answemd acc.<>rding13=' .

ﬁecisions in the four appeaig befom 1%': 12:1 c011,f0rm¢i.:y"xaiiifcéjj the answers {ﬁat we have given in 'zhsse 1"e§ere:f1p7€'s_a:ﬁ ti to T pass orders accerdingly.

communicate this decision :0 tbs £ri§3L;1éa1 fort1<%;.u»-iéth' fdﬁ' compiiance.

83. Before parting 'i«'<.-'"i'Ei¥1V,__4_...'£*«.""€ ."§v0::_;1§ii~.__Ei1;i€:,Ato place our appaiciation of the Very Sp_1.%'.§'E€d_af1d" "£EiELiaE}1€ st:-:3'vi.c€s rendered by Sri 3a\I§$1re$%1'V'l"If1V§3.c1%Qé9, ab1§§'21'S:s§-$':ed by Sri Ajay J N, Iearr:i¢:'é:I"VTVC'01.i'§1st3iifF019'~?}1'e z"$_é§cj116e11t--asseSsee anti appzreciate xtheir' V0b§e'éfcivE:r'«..ﬁm:;1,--~ fair maxzner Of making submisséoms at ﬂthc Bar.

8&5"

%%%%% wggg:

355;';

:§§_§§€;'_-LEE _ The tribunal is directed 1:0 bring R63gii${If'}' _ :5, "<:1i§5eCVt:2'e;iv.__1;ﬁ1' V'

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