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2016 (3) TMI 889 - AT - CustomsSeeking conversion of free shipping bills to Drawback shipping bills as per CBEC Circular No. 04/2004-CUs dt 16/01/2004 as per the provision of Sec 149 of the Customs Act 1962 - Rejected Appellant contended that after amendment under Notification No. 39/2003-Cus dt 19/6/2003 appellant became eligible for DBK with respect to exports of LPG & petroleum products exported to Nepal Oil Corporation Ltd. when exports are made through specified 'LCS' and payments are received in Indian Rupees. Held that:- by relying on the ratio of Man Industries (India) Ltd Vs. CC (EP) Mumbai [2006 (3) TMI 513 - CESTAT, MUMBAI] in the case of Metallic Bellows (I) Pvt Ltd Vs CC (Exports) Nhava shera [2008 (3) TMI 198 - CESTAT MUMBAI], the case to be remanded back to the lower authorities. Therefore, a power given by Sec 149 of the Customs Act 1962 to the officers under a statute can not be curtailed by a Circular issued by CBEC and to be remanded back to allow conversion of free shipping bills to Drawback shipping bills under Sec 149 ibid, if otherwise permissible, independent of CBEC Circular dt 16/1/2004. Decided in favour of appellant by remand
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