TMI Blog2009 (7) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... orts made - above order of the Tribunal is directed against the Customs authorities in the New Customs House and is not addressed to any authority in the Nhava Sheva Customs House. Quantification of drawback of duty can be done at Nhava Sheva and the same cannot be done in the New Customs House. - Obviously, in this exercise, the Customs authorities at the port of import and those at the port of export should act in tandem. - In case the proper officer of Customs is faced with any insurmountable procedural difficulty in this matter, he can obtain appropriate orders from the appropriate superior administrative authority having control over both the Commissionerates. – Tribunal’s order should be implemented within 6 months - C/377/2008 - A/3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above submissions. It appears from the records that the respondent had imported certain goods without payment of appropriate duty and, later on, exported the same within the period prescribed by the proper officer of customs. The import was made through the New Custom House, Mumbai and the export through the Custom House at Nhava Sheva. When the Custom House of import raised a demand of duty, the party took the stand that no duty could be demanded as the goods had been exported within the time prescribed by the department. This dispute eventually reached this Tribunal and order dated 11-3-2005 was passed. The relevant portion of the Tribunal's order is reproduced below:- "(c) In the interest of justice the facts that eventually the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s aspect been brought to the notice of the Bench when the above order was passed, any procedural difficulty would have been taken care of. At this juncture, what is open to the department is to take appropriate steps to ensure that the directions contained in the Tribunal's order dated 11-3-05 are implemented in letter and spirit. Obviously, in this exercise, the Customs authorities at the port of import and those at the port of export should act in tandem. According to the spirit of the Tribunal's order, the proper officer of Customs, Nhava Sheva should quantify the drawback amount and transmit this data to his counterpart in the New Customs House and, according to the letter of the Tribunal's order, the proper officer in the New Customs H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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