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2014 (2) TMI 781 - HC - CustomsConversion of free shipping bills into DEEC shipping bills - Advance licenses - CESTAT while remanding the matter, directed the Commissioner of Customs to verify the contemporaneous documents for the purpose of deciding the issue regarding conversion of shipping bills into DEEC shipping bills - Commissioner arrived at a factual finding that there were no contemporaneous documentary evidence to exercise the discretion and allow the conversion as prayed for by the exporter. Accordingly, the request for conversion was rejected - CESTAT without indicating as to how those documents would prove the contemporaneous nature of the transaction, the CESTAT arrived at a finding that the contemporaneous documents which were in existence at the time when the goods were exported justified the request for amendment of documents. Held that:- We are not inclined to verify the documents in the appeal filed by the Department. Those documents should have been considered by CESTAT in extenso. The present controversy has arisen only on account of the failure of CESTAT to indicate the details of documents and its link and the contemporaneous nature in the order under appeal. Therefore we are of the view that the Tribunal was not justified in allowing the appeal without any kind of indication about the details of contemporaneous documents - Even according to the exporter, only few documents were submitted before the Commissioner of Customs. The so called voluminous documents were produced for the first time before the Tribunal. Therefore, the Commissioner was not having the benefit of verifying those documents. We are, therefore, of the considered view that the matter requires fresh consideration by the Commissioner - Matter remanded back - Decided in favour of Revenue.
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