TMI Blog2015 (2) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ve any quantum of drawback. Therefore, there is no doubt that the present case falls under clause (b) of sub-section of Section 129C and should be heard by a Single Member Bench. From the provisions of Section 129 C (4) and also view taken by the various coordinate single member benches, I am of the view that the present case which involves only conversion of free shipping bill to drawback shipping bills can be heard by Single Member Bench. Since coordinate bench in the case - [2014 (11) TMI 857 - CESTAT MUMBAI] Midex Global Pvt. Ltd. Vs. Commissioner of Customs, Pune has taken different view that this nature of cases should be heard by Division Bench and not by Single Member Bench, I direct the registry to place this matter before the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand Shri. Prashant Patankar, Ld. Consultant for the appellant submits that the issue involved is confined to conversion of free shipping bills to drawback shipping bills and it does not involve the issue of either rate of drawback or quantum of drawback. It is his submission that this particular nature of case is covered under clause (b) of sub-Section (2) of Section 129C of Customs Act, 1962. He also cited following judgments on the same issue, which were decided by the Single Member Bench:- (1) [2008 (228) E.L.T. 479 (Tri-Mumbai] Metallic Bellows (I) Pvt. Ltd. Vs. Commr. Of Cus (E), Nhava Sheva (2) [2008 (232) E.L.T. 100 (Tri-Mumbai) Fontansey Engg. Exports Pvt. Ltd. Vs. Commr. Cus. (E), Mumbai (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eu of confiscation under section 125; or (b) in any disputed case other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (c) the amount of fine or penalty involved, does not exceed ten lakhs rupees. From the above, particularly Clause (b), it is very clear that in the disputed cases other than cases involved determination of question having relation to the rate of duty of Custom or value of the goods for the purpose of assessment is in the issue and if the amount does not exceed 50 lakhs, should be heard by Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.) Terra Films Pvt. Ltd. Versus Commissioner of Customs, New Delhi (6) 2009 (243) E.L.T. 629 (Tri. - Mumbai) Commissioner of Customs C.Ex., Goa Versus Kodak India LTD. (7) 2004 (167) E.L.T. 521 (Tri. - Del.) International Tractors Ltd. Versus Commissioner of Customs, Amritsar (8) 2004 (176) E.L.T. 189 (Tri. - Mumbai) Patodia Syntex Ltd. Versus Commissioner of Customs, Raigad (9) 2008 (224) E.L.T. 271 (Tri. - Mumbai) Kay Tee International Versus Commissioner of C.EX. EP), Mumbai (10) 2009 (223) E.L.T. 504 (Tri. - Mumbai) Peetee Coach Builders (P) LTD. Versus Commr. Of Cus. (EP), Mumbai 6. From the provisions of Section 129 C (4) and also view taken by the various coordinate s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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