TaxTMI 
TaxTMI 
2015 (11) TMI 1154
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....lyst which are required for production of product exported. The DFIA benefit during the relevant period was about 1.5 per cent on fulfillment of export obligation and the appellant initially thought that they would be able to fulfill the export obligation. The appellant exported 16 consignment of Raw Cotton of CTH 5201 totally for Rs. 16,14,79,968/- under DFIA Bill of Exports. The export was only to Pakistan and according to the appellant, as the prices of Indian cotton were higher compared to international market, due to competition, further exports became not viable and there was no possibility for the appellant to export further quantity to Pakistan. For this reason, the appellant was not able to fulfill the export obligation of Rs. 25 c....
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.... in the said decision the export was made by appellant to China, and appellant could not fulfill the export obligation to China which was on quota basis. In the present letter requesting for cancellation of DFIA licence, the appellant has stated that the document before the customs was incomplete. Another reason stated by the Commissioner for not following the decision of the Tribunal is that the department has preferred an appeal before the High Court against the above final order passed by the Tribunal. 3. Ld. DR justified the impugned order and also submitted that the judgment of the Tribunal in the said final order is challenged by the department before the High Court of Madhya Pradesh. 4. In the said case decided by the CESTAT, it is....
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....the sentence as first quoted above, the Commissioner has concluded that the moot reason for request for cancellation of DFIA by the appellant is because the appellant has made improper declaration in the shipping bills at the time of export, which would deny DFIA benefit and that it is not due to the stated fact of unavoidable circumstances to comply with their export obligation. Apparently, the Commissioner assumes that the reason for giving the request for cancellation of DFIA is improper declaration made by the appellant on the shipping bills. But this assumption made by the Commissioner is not supported by any evidence. The shipping bills have been produced by the appellant. If the Commissioner is of opinion that there is improper decla....