9911796707
TMI Blog2018 (9) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s Tanzania Electric Supply Co. Ltd (consignee) to M/s Jyoti Structures Ltd, Mumbai. Accordingly, M/s Jyoti Structures Ltd. prepared Commercial invoices for export of impugned goods, procured from the appellant, who is manufacturer of goods. The contention of the department is M/s Jyoti Structures Ltd. are ultimate exporter as is evident from ARE-1 and export documents. M/s Ultimate Marine Pvt. Ltd., the Custom brokers of M/s Jyoti Structures Ltd electronically filed shipping bills and presented before the customs for permission of export of the goods. The shipping bill was assessed and allowed for shipment by the officers. The shipping bills issued made in the name of M/s Jyoti Structures Ltd (Exporter) and bill of lading in the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that the goods were exported by the appellant to TANESCO. He referred to the clause 10 according to which the export benefits to the extent of Sterlite invoices shall be in Sterlite's account. He, therefore, submits that as per the letter dated 30.04.2014 of M/s Jyoti Structures Ltd, there is a clear instruction that shipper/ exporter name should be Sterlite Technologies Ltd. Invoice will be prepared by Sterlite Technologies Ltd. He also submits that M/s Jyoti Structures Ltd has given the No Objection Certificate dated 07/03/2015 wherein M/s Jyoti Structures Ltd certified that they have no objection in amending the shipping bills. As per the letter of M/s Jyoti Structures Ltd. dated 30.04.2014, the supply of goods to TANESCO has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be in appellants account and the invoices issued by M/s Jyoti Structures Ltd. The benefit of Export will be in their account. For this reason, M/s Jyoti Structures Ltd has given an NOC for making the amendment in the shipping bill. This clearly shows that the benefit against that the export of goods made by the appellant must be extended to the appellant only. Thus, from these facts, it is clear the appellant is the exporter of the goods, particularly to the extent of invoices issued by the appellant. No benefit can be claimed by M/s Jyoti Structures Ltd. after the amendment is not allowed. The export benefit which is legally available to the appellant cannot be denied. All the export benefits should be extended to the exporter of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
