9911796707
TMI Blog2006 (8) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... -1998 in the Customs House, Tuticorin for export of 334 cartons containing garments, Claiming Rs. 10,36,000/- as drawback of duty on raw materials. On the basis of report of inspection of goods given on the revered page of the shipping bill, the goods were cleared for export. Upon "let export" order being issued, the goods were stuffed in containers and subsequently exported. Later, from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exporters) and their CHA M/s. Cargomar (Appellants in Appeal No.C/441/2000). The proposals in the show-cause notice were contested. In adjudication of the dispute, learned Commissioner of Customs passed the following order :- "1. I, hereby, reject the draw back claim of Rs. 10,36,000/- (Rupees Ten lakhs thirty thousand only) 2. I impose the following penalty under Section 114 (i) and (iii) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by learned Counsel that, as the goods were already exported, Section 113 of the Customs Act was not invocable for confiscation and Section 114 was not invocable for imposing penalties. In this connection, reliance has been placed on the judgment of the Calcutta High Court (Division Bench) in Thomas Duff and Co. (India) Pvt. Ltd. v. Collector of Customs, 2000 (123) E.L.T: 330 (Cal.), wherein it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in preference to that of the Division Bench. Hence the legal objection raised by learned Counsel is untenable. 4. For the reasons already recorded, we set aside the impugned order and allow these appeals by way of remand, directing the Commissioner to pass a fresh order of adjudication within the scope of the show cause notice after giving the parties a reasonable opportunity of being heard. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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