| Date: |
12-06-1995
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| Notification No: |
Customs Circular No 64/1995
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Adjudication of cases under Duty Exemption Scheme where export obligation has not been fulfilled according to prescribed procedure
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Adjudication of cases under Duty Exemption Scheme where export obligation
has not been fulfilled according to prescribed procedure
Circular No. 64dated 12th June
1995
In a case where
export obligation under Duty Exemption Scheme was not fulfilled according to the
prescribed procedure and Department had issued show Cause Notices for initiating
action against persons importing duty free raw materials under the Duty
Exemption Entitlement Certificate, a doubt had arisen whether it would be
necessary to first establish through separate adjudication proceedings that
exports were not as per prescribed procedure. The Ministry of Law to whom the
matter was referred have, after detailed examination of the matter, advised that
nullification of export by adjudication, is not pre-requisite for action on
import violation and that fraudulent exports can be brought up as evidence in
the adjudication by the authority having jurisdiction in the import offence.
2. Please
acknowledge receipt of these instructions and issue suitable departmental
instructions to field officers/ formations with a copy to director General of
Inspection and Audit, Customs & Central Excise, New Delhi.
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