such as grant of (i) Export Performance Certificate (ii) Export/Trading House Certificate; and (iii) Additional Licences to Export/Trading Houses, etc.
25. Chapter XXII ... Units in the Export Processing Zones, Free Trade Zones and 100 per cent Export Oriented Zones would come under 'deemed exports' only when
inputs procured
by the petitioner have enjoyed AA benefits or
Deemed Export Benefits under the said
notification. Therefore, the petitioner was
unable to utilize ... goods [or services] exported out of India
96.(1) The shipping bill filed by [an
exporter of goods] shall be deemed to be
Page
Registered Exports, the necessary inputs for export production at
International prices without payment of customs duty so as to make the
exports competitive ... terminal Excise Duty being the deemed exporters. As deemed
exports not being direct exports, such exporter had to first pay excise duty.
The additional
amendments in Chapter 2 defined
what are deemed exports as those transactions in which goods supplied do
not leave the country (paragraph 10.1). Paragraph ... defined the
categories for such deemed exports. Paragraph 10.2 (g) included the
category of supply of goods to the Power, Oil and Gas sector including
with a supplementary submission with regard to non-furnishing of the deemed export certificate by the private respondents in the said writ applications. According ... bids, of the private respondents were conditional upon grant of deemed export certificate and that non-furnishing of the said deemed export certificates
products to be exported out of India or be supplied under deemed
export, if allowed by the FTP or the customs notifications. This aspect ... issued either to a manufacturer-exporter or a merchant exporter tied
with a supporting manufacturer with past export performance (in at least the
preceding
requirement of mentioning
license details only in respect of deemed exports made to
special economic zones and not in respect of actual exports
made ... dispute that exports on free shipping bills
have been considered towards exports against obligations
under Advance Licences in case of other exporters though
Advance Licence
actual user condition. Such
licences (other than Advance Licence for deemed exports) are
exempted from payment of basic customs duty, additional customs
duty, anti dumping ... duty and safeguard duty, if any. However,
Advance Licence for deemed export shall be exempted from basic
customs duty and additional customs duty only
fact received by the SEZ Unit and
are accounted as Deemed Exports.
10. I have considered the submissions made by the learned counsels ... exporters or merchant exporters tied to support
manufacturer(s) for inter-alia physical exports (including exports to
SEZ). Paragraph 4.1.6 further states that exports
upon the appellant's plea
that they must be deemed to have exported through berth no.9,
3,14,000 tonnes, which the appellant ... tonne was neither illegal nor unconstitutional.
The allegations relating to deemed export claimed by the appellant, was
denied. It was pleaded that since no notice
