assessee is
in the cultivation of mangoes and whatever mangoes cultivated from his
mango garden were exported to Malaysia and Singapore and submitted
that ... example, if the farmer uses his mangoes for the production of
mango pulp or mango juice and markets such pulp or juice
clients are justified in claiming deduction under section 80HHC on export of mangoes, apples and grapes.
Reply - Section 80HHC as inserted in the Income ... agricultural primary commodities but not the produce of plantations. Since mangoes exported by the F.S.C. are definitely produce of plantation, provisions of section
Port in the name of
M/s. Shivam Enterprises purportedly to export Mangoes and
Pomegranates. On the basis of specific intelligence, the
3 CBLR ... undisputed that an attempt was made to export
prohibited goods (onions) by mis-declaring them as mangoes
and pomegranates and that the shipping bills were
offer, he made an application for development
of cultivation of exportable high value mango crop through production and post
harvest management under letter of intent ... livelihood, made an application for development of
cultivation of exportable high value mango crop in his land and submitted all
the documents to the opposite
claim of deduction u/s. 80HHC of the Act in which total export turnover was shown at
Rs.9,17,32,565/- without taking into ... that the assessee is a 100% export oriented unit in the line of
processing and export 'Mango Chatni', Pickles etc. It has filed
seen the mangoes. Therefore,
there is no justifiable ground to doubt the first surveyors report that a part
of the mangoes which were destroyed were ... report dated
14.6.1997, as under:
Attended the C.I. for Totapuri mangoes for exports. The Unit has started production from
16.5.1997 and upto 13.6.97. They
cans from the
Ori. Opp. company to pack mango pulp for
exports, but the supplied cans were of
substandard quality, oxidized and rusted and
because ... parties is for "commercial purpose"
as the complainant is exporting the mango-pulp,
chatni, pickles etc. and for that they are
purchasing packaging
considered having direct link withy the business of export.
Alternatively, the assessee submitted that the assessee should be
given the benefit of netting ... derived from the business of export, as
it was not the direct source of export of Mango pulp. With regard to
the argument
that even
though it was contended that 70% of the mangoes grown were of
export quality, no export invoices, shipping bills, or corroborative
evidence were ... actual number of mango trees
(4062), the age of the plantation, the yield per tree, the variety of
mango cultivated (export quality), and the prevailing
available on
record. The Writ Petition has been filed by the Indian Exporters Grievances Forum
(Regd.) and another against the Chief Commissioner of Income ... Magnum Export
A.Y. 2003-04
आदे श कȧ ूितिलǒप अमेǒषतः- Copy of the order forwarded to:
1. अपीलाथȸ/APPELLANT - Magnum Export,16, Mangoe Lane
