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M/s Vvf (india) Ltd. Versus Commissioner of Customs-Kandla

2015 (10) TMI 98 - CESTAT AHMEDABAD

Rectification of mistake - Held that:- Main contention of the Revenue in the ROM Application is that the Tribunal proceeded on the basis that the Ullage Report, which was filed in the application of the additional evidence by the Revenue, was always available on record and was not made part of the relied upon documents in the Show Cause Notice. On perusal of the Final order, we find that the Tribunal categorically recorded the submission of the Revenue that these documents now been sought to be .....

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rent on the face of the records in Final Order - Appeal disposed of. - C/139/2012,C/ROM/10457/2015 - Order No. M/11167/2015 - Dated:- 10-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M, Saleem, Member (Technical) For the Petitioner : Shri Krishan Kumar, Advocate, Ms. Dimple Gohil, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER Per: P.K. Das Revenue filed this application for rectification of mistake in Final Order No. A/12211-12212/2014 Dated 04.12.2015. 2. The .....

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ere not properly appreciated by the Tribunal in the Final Order. 3. We find from the record that on earlier occasion, the importer/appellants also filed application for rectification of mistake in the Final Order No A/12211-12212/2014 Dated 04.12.2014. By Order No. A/10938/2015 Dated 20.04.2015, the Tribunal disposed the application with some observation. For the purpose of proper appreciation of the case, the relevant portion of the said order Dated 20.04.2015 is reproduced below:- The applican .....

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after the words after the export obligations were fulfilled in Para 5.2. 3. After close reading of the Order, it is clear that the Appellant consumed the imported duty free material after the fulfilment of export obligation, under an earlier Advance Licence. Thus, there is no mistake in the final order dtd 4.12.2014. However, we clarify that the words Albeit under an earlier Advance License are implied in the Para 5.2 of the said Final Order. The ROM application is disposed of with the above obs .....

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t was reviewing, that a letter dated 17.9.2014 was now written to the shipping agent calling for the records. It is further stated in para 6 that these documents now being sought to be relied were not brought to the notice of the Customs nor submitted to the Customs and that the importer had very cleverly manipulated the documents and avoided verification of the same by the Customs at the time of investigation and that it is only while scrutiny of the documents by the Customs from the DRI file t .....

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ed fact that the additional evidences submitted vide two Miscellaneous Applications No. C/Others/16479/2014 for bringing on record the Ullage Report as well as other documents and additional facts, were not available with the DRI at the time of investigation. The Show Cause Notice was issued on the strength of Test Reports, Statements and statutory documents like Bill of Entry, Bill of Lading, Invoice Certificate of Country of Origin etc. and the case was adjudicated accordingly. These documents .....

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