Page 19 - ELT_15th July 2020_Vol 373_Part 2

2020 ] INDEX - 15th July, 2020 xvii
EOUs supplies under ICB amounting to deemed export, refund of TED
admissible - See under REFUND/REFUND CLAIM .............. 217
Exemption not admissible on import of Segway in CKD condition - See
under SEGWAY .................................. 267
— on imported goods granted on basis of certificate of Central Excise
authorities, Commissioner Central Excise has jurisdiction to adjudicate in
case of diversion of imported goods - See under ADJUDICATION ...... 258
EXIM - Advance authorisation licence - Redemption - Non-fulfilment of
export obligation - Failure to file copy of bill of export in respect of
supplies made to SEZ - Adequate proof of fulfilment of export obligation
available on record despite this lapse - Consumption certificate placed on
record by petitioner indicating details of consumption namely, the
supplier name, consignee name, customer LOA No./PO No., SEZ
notification number and date, co-relating with the SEZ notification
number and the advance license number and date - Consumption
certificate/‘Certificate of Receipt of Supply’ duly signed by statutory
authorities namely, the Range Superintendent of Central Excise and the
Development Commissioner, SEZ to be accepted as proof of export
especially when such relaxation is extended to similarly situated units in
condoning the procedural of non-filing of the bills of export -
Proceedings remanded to respondent No. 3 to examine the ‘Certificate of
Receipt of Supply’ produced - RA may accept other documents in lieu of
bill of export provided there is a corroborative evidence/co-relation to
ARE-1/Excise attested invoice bearing the details of advance
authorization/file number under which the goods were removed for
discharge of export obligation — ABB India Ltd. v. Union of India (Kar.) ....... 205
— Advance authorization for gold - “Gold jewellery” mentioned as items of
Export for which duty free import of input would be available and for
which Central Government provided for Advance Authorization for
Precious Metals as listed in para 4.33 of Foreign Trade Policy, 2015-20 -
DGFT only empowered to notify Handbook of Procedures for the
purposes of laying down the procedures to be followed by exporter or
the importer vide para 1.03 ibid. - Categorisation or recategorization
cannot be done by the policy circulars but to be undertaken by specific
amendment to Foreign Trade Policy under Section 5 of Foreign Trade
(Development & Regulation) Act, 1992 - Consequently, powers exercised
by DGFT while issuing the impugned DGFT Public Notice No. 35/2015-
20, dated 26-9-2019 which puts restrictions upon issuance of advance
authorisation for Gold Medallions and Coins is beyond the power,
jurisdiction and authority of DGFT — M.D. Overseas Limited v. Union of India
(Del.) ......................................... 151
— Fuel import under Advance Licence - DEPB rate fixation - In this case,
petitioner has imported fuel under Advance Licence Scheme without
importing any other item under this scheme and has fulfilled export
obligation of amount much more than cost of imported fuel - Clause 4(d)
of para 2.4 of Foreign Trade Policy, 2002-2007, explicitly providing that
cost of such fuel should not be taken into account while fixing DEPB rate
for such products against which fuel has been allowed as an input even if
fuel is included under SION - In view of above, no interference required
in writ appeal filed against order of single judge setting aside action
taken against petitioner - Writ appeal not sustainable — Union of India v.
Welcast Steels Ltd. (Kar.) ................................. 229
EXCISE LAW TIMES  15th July 2020  19