9911796707
TMI Blog1984 (12) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... he North Regional Bench on 16-5-1983. No order restoring this appeal is on record. However, the proceedings show that thereafter the appeal was transferred to Special Bench 'D' and it was taken up on merits by the said Special Bench on 17-8-1983. The Department's Representative stated that in view of these proceedings he would not object to the appeal being considered as restored. The Bench agreed with him and held that the appeal should be deemed as having been restored. Hearing of the appeals on merits proceeded thereafter. 2A. The facts in brief are that the appellants exported Terry Wool Rumals to Saudi Arabia under claim for Drawback in respect of the following 3 ingredients of the goods : (i) Yarn Contents (ii) Wool Contents (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ynthetic fibre content. The said Revision Application, on transfer to this Tribunal, has been taken up as the subject appeals. 4. The appellants made a grievance that the Assistant Collector had rejected their claims without granting them a hearing. But they themselves added that they did not want remand of their cases to the Collector but wanted this such to decide their appeals on merits. They put forth the following arguments in support of their claims : (i) The four printed declarations on the Shipping Bill should suffice for the purposes of the declaration required under Item 2503(C) of the Drawback Schedule also. (ii) The appellants had attached further declaration under Item 2503(C) with their Shipping Bills. They produced a carbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eted liberally. 5. The Department's Representative stated that the record did not show that the appellants had made the required declaration alongwith their Shipping Bills. The undated carbon copy of declaration submitted by the appellants could not prove that the required declaration had been made at the time of Shipment. The appellants had not submitted this carbon copy of declaration before the lower authorities. The four printed declarations on the Shipping Bills were the usual type of declarations which did not serve the purpose of the further specific declaration required under Entry 2503(C). The proforma of deficiency letter relied on by the appellants was a standard proforma designed for general use. When the entry expressely requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed declaration not having been made at the time of shipment. The Department's Representative replied that the Appellate Collector had acted erroneously in doing so. 6. We have carefully considered the matter. Going strictly by the record, we agree with the Department's Representative that the appellants had not made the prescribed declaration in so many words at the time of shipment. However, the description of the goods in the shipping documents and their further details of count etc. in the Textile Committee Certificates attached with their Shipping Bills left no room for doubt that the export goods were of such high fineness as could not be manufactured out of old, used and waste fibres. We accept the appellants' plea that Terry Wool ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
