These two conditions laid down in the aforesaid first proviso to sub-section (1) of Section 127B of the Act are to be read independent of each other and not together.ĥ. In so far as entertaining applications where no Show Cause Notice has been issued by the Customs is concerned, after the Hon’ble Gujarat High Court’s order in Mahendra Petrochemicals, case reported in (Guj.), the Commission has been entertaining applications where demand notices have been issued by DGFT. Thereafter, he argued at length to contend that as per stipulation of the Act for entertainability of an application, either a Show Cause Notice ought to be issued to the applicant in relation to the Bill of Entry or Shipping Bill filed, or (as an alternative condition) the duty liability admitted by an applicant should exceed two lakh rupees. In this regard he submitted a written brief dated 17-5-2006 to be placed on record. 2 lakhs as stipulated in clause (b) of the first proviso to sub-section (1) of Section 127B of the Act. Even non-issue of a SCN, as in the present case, would meet the statutory requirement as long as the admitted duty liability was more than Rs. Advocate went on to argue that there was no requirement of a Show Cause Notice demanding duty involved. Advocate of the applicants submitted that he would argue on legal issues relating to the conditions laid down in the Customs Act, 1962 (in short the Act) for entertainability of the application. The 1st Admission Hearing was held on 17-5-2006. #Shankar quantum solution 18.5.2 pro#The admitted duty liability is calculated on pro rata basis by considering the total duty saved vis-a-vis the export obligation fulfilled by them.Ĥ. The applicants are admitting duty liability on pro rata basis in respect of the imports made by claiming duty exemption. The applicants have further submitted that partial export obligation has been fulfilled through 234 shipping bills. The applicants submitted that a total of 684 bills of entry were involved in the 45 Advance Licences and the total duty foregone was Rs. The applicants admitted duty liability of Rs. No Show Cause Notice has been issued either by the DGFT or by the Customs authorities demanding any Customs duty so far.ģ. The applicants filed a combined application for settlement on 14-2-2006. DGFT, Pune to the applicants for violations relating to Foreign Trade (Development & Regulation) Act, 1992 and Rules made thereunder without any quantification of the duty liability. The applicants could not discharge the export obligation under the Advance Licences.Ģ. Show Cause Notices were issued by the Jt. The applicants imported various raw materials by claiming duty exemption under these Advance Licences. DGFT, Pune for import of raw materials by claiming duty exemption, for utilization of the same in manufacturing export goods. Sunrise Exim - 4) (hereinafter called the applicants) from the office of the Jt. obtained a total of 45 Advance Licences (M/s.
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