Home Case Index All Cases Customs Customs + AT Customs - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 428 - AT - CustomsConfiscation of goods - shipping bills were not entered in export goods arrival register maintained at CFS, STT, ICD, Dadri - drawback claim - Held that: - it is very clearly held by the Original Authority that the clearance for export of goods was given by the Customs Authorities that goods were exported and the export proceeds were realized. The Original Authority in the Order-in-Original has made some observations on few issues about the procedure followed. The appellant in the above stated grounds of appeal has very clearly submitted the procedure being followed in the EDI System and submitted that the entries in the EDI System are based on protection through password and therefore, we do not find any strength in the allegations leveled against the appellant in the said show cause notice about procedure being not followed. The requirement of admissibility of drawback is that the goods are exported and export proceeds are realized and at the time of export, shipping bills under the claim of drawback is filed and assessed accordingly - the appellant had followed the proper procedure and Let Export Order was given by Customs Authorities and goods were exported and export proceeds were realized. SCN not sustainable - appeal allowed - decided in favor of appellant.
|