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Circular No. 64/95- Cus.
dated 12/6/95
F.No. 605/5/93-DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject :- Adjudication of cases under Duty Exemption Scheme where export obligation has not been fulfilled according to prescribed procedure

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.

(A.K. Madan)
under Secretary to the Govt. of India

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