The principal notification No. 21/2002-Customs dated the 1st March, 2002 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R 118 (E) dated the 1st March, 2002 and was last amended by notification No. 138/2003-Customs dated the 5th September 2003 which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R 711 (E) dated the 5th September 2003.
The principal notification No.6/2002-Central Excise dated the 1st March, 2002 was published in the Gazette of India, Extraordinary vide G.S.R. 127 (E) dated the 1st March, 2002 and was last amended by notification No.64/2003-Central Excise dated the 6th August, 2003 [G.S.R. 638(E) dated the 6th August, 2003.
Commissioner of Customs, Trichy , has informed that they have come across certain cases of fraudulent exports of cotton knitted garments where the exporters indulged in over-invoicing of goods to avail of higher unintended duty drawback benefits by adopting the following modus operandi.
Representations were received from trade stating that the condition of matching of Allicin content is difficult to befulfilled due to lack of testing facilities for Allicin. Further, it has been reported that there would be deterioration in the content of Allicin, over a period of time.
The Principal notification was published in the Gazette of India, Extraordinary, vide notification No. 36/2001- CUS (N.T.), dated, the 3rd August, 2001.
Vide the said Circular, it was advised to file Reference Application / Appeal before the jurisdictional High Courts against the Tribunal’s orders on the above subject. However, on re-examination of the matter, it is noticed that filing of a Reference Application / Appeal before the High Court in such cases may not be maintainable as such orders are not passed under Section 35C of the Central Excise Act, 1944. The above Circular is therefore, hereby withdrawn.
The principal notification No. 53/2003-Customs (N.T.), dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i ) vide G.S.R. 571 (E), dated the 22nd July, 2003 and was last amended by notification No. 65 /2003-CUSTOMS (N.T.), dated the 14th August, 2003.
The principal notification No. 52/2003-Customs (N.T.), dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i ) vide G.S.R 570 (E), dated the 22nd July, 2003 and was last amended by notification No.64 /2003-CUSTOMS (N.T.), dated the 14th August, 2003.
In the said notification, in paragraph 2, for the figures, letters and words “15th day of October, 2003”, the figures, letters and words “1st day of December, 2003” shall be substituted.
The principal notification No. 43/2003-CUSTOMS (N.T) dated the 22nd July, 2003, was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i ) vide G.S.R 561(E) dated the 22nd July, 2003 and was last amended by notification No.62 /2003- CUSTOMS (N.T), dated the 14th August, 2003.
