TMI Blog2015 (10) TMI 2634X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Adjudicating Authority to decide afresh - appeal allowed by way of remand. - C/373/2007 - Final Order No. A/11564/2015-WZB/AHD - Dated:- 6-10-2015 - Shri P.K. Das, Member (J) and P.M. Saleem, Member (T) Shri P.P. Jadeja, Consultant, for the Appellant. Shri S.K. Shukla, Authorised Representative, for the Respondent. ORDER [Order per : P.K. Das, Member (J)]. - Heard both the sides and perused the records. 2. The relevant facts of the case, in brief, are that the appellant by letter dated 8-12-2006 requested the Commissioner of Customs, for granting All Industry Rate of Drawback on FOB Value of the Goods, i.e., Soyabean Meal, exported under the Free Shipping Bills in terms of Rule 12(i)(a) of the Customs an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Essar Oil Ltd. The relevant portion of the said decision is reproduced below : 8. On this factual background, we have to consider the submissions made by both sides and find that the submissions made by ld. Counsel needs to be accepted for more than one reason. 8.1 Firstly, we find that the documents like ARE-1, Bills of Lading, shipping bills specifically were signed by the Customs officers clearly indicate that the goods which were cleared for export was furnace oil. We do agree with the ld. Departmental Representative s submissions that no samples were drawn for the consignments which were exported to ascertain whether they were furnace oil or otherwise. This would not be a cause for non-conversion of the application of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of the Government is not to export taxes but only to export the goods. In the case in hand if the duty drawback is not allowed to the appellant, the appellant is perforce required to export the taxes, which gets included in the FOB value. In our view, this being not the intention, conversion of free shipping bills into drawback shipping bills needs to be allowed. 6. In the present case, the adjudicating authority had not considered the certificate of M/s. Geo-Chem Laboratories Pvt. Ltd. as also the case of M/s. Essar Oil Ltd. In our considered view, the Adjudicating Authority should have examined the case in respect of the certificate of M/s. Geo-Chem Laboratories Pvt. Ltd., in light of the decision of the Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
