- (1.) Heard Sri Nishant Mishra, learned counsel for the appellant and Sri Ramesh Chandra Shukla, learned counsel for the respondents.
(2.) The assessee before this Court namely Dhampur Sugar Mills Limited is a manufacturer and exporter of sugar. It exported 2496MT sugar through Inland Container Depot, Loni, Ghaziabad for fulfillment of export obligation under 'Advance Authorization', without obtaining 'Export Release Orders' from the Chief Director (Sugar), Directorate of Sugar, New Delhi. The details of shipping, bills, date and quantity in respect of the total exported 2496MT sugar are detailed in the order of the Assessing Officer dated 16.7.2013. A show cause notice dated 15.4.2011 alongwith the corrigendum dated 21.4.2011 was issued to the assessee as also to Sri Mukul Sharma, Addl. General Manager to explain as to why the said quantity be not impounded and confiscated under Section 113(D) of the Customs Act, 1962 and why penal action should not be taken against them under Section 114(i) and 114(AA) of the Act.
(3.) The petitioner responded to the notice and admitted that no 'Export Release Orders' were obtained from the Chief Director. The raw sugar pursuant to the 'Advance Authorization' No.0510153112 dated 14.3.2005 & No.0530143736 dated 24.5.2007 over the shipping bills filed with Customs at ICD Loni was imported. The sugar exported for fulfillment of export obligation under the 'grain to grain policy', did not require a release order.;