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2011 (1) TMI 58 - AT - CustomsDuty drawback - appellants made export under Free Shipping Bills as they were unaware of duty drawback entitlement of the subject goods which was available at the All Industry Rate of 1% on FOB value - request of the appellants for conversion of free shipping bills into drawback shipping bills has been rejected by the adjudicating Commissioner. Ld. Advocate states that in respect of a similar case, the appellants have been allowed such conversion vide the order of the Tribunal in the case of Cargill India Pvt. Ltd., Vs. CC,Visakhapatnam 2009 - TMI - 202101 - CESTAT, BANGALORE order set aside and appeal allowed
The Appellate Tribunal CESTAT, Chennai allowed the appeal of the appellants regarding the conversion of free shipping bills into drawback shipping bills for Maize export shipments. The Tribunal cited a precedent decision of the Bangalore Bench in a similar case and set aside the adjudicating Commissioner's rejection. The appeal was allowed based on this precedent decision.
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