TMI Blog2021 (11) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... Pyrope type). As it appeared that the goods meant for export were natural garnet and not Natural Abrasive as declared by the exporter, the goods were placed under seizure on 31.5.2019. The appellant have relied upon Notification No. SO 2356 (E) dated 11.7.2016 issued under Section 11C of the Mines and Minerals (Development and Regulation) Act, 1957 by the Central Government. Further reliance has been placed on the unstarred question No. 2879 answered on 10.7.20 19 in Lok Sabha by the Minister of State from the PMO. Since these were not covered in the impugned order, comments were called from the adjudicating authority. However no response was received in the matter and therefore a reminder was sent for specific reply in the matter. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26/2015-20 dated 21.8.2018 had made amendment in the export policy of Beach Sand Minerals in chapter 26 of Schedule 2 of ITC(HS) classification of Export and Import items, 2018. The effect of this amendment was that the export of Beach Sand Minerals had been brought under the State Trade Enterprise and was to be canalized through Indian Rare Earth Ltd (IREL). The export cargo was detained under panchnama dated 25.5.20 19 and samples were drawn from the live consignment and sent to CECL, Vadodara. Test report received from CECL. Vadodara stated that the sample was pinkish red in colour coarse powder and composed of Silicates of Iron , Aluminium. Calcium and that it had the characteristics of Garnet (natural almandine and Pyrope type). As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has resulted in export ability of the goods only through Indian Rare Earths Ltd and the seized goods entered for export are lying in ICD, Ankleshwar since 9.5.2019 resulting in complete wastage/diminution in the value of goods which was worth ₹ 19.73.184 /- in the export market as on May, 2019. 3.2 It was submitted that the findings in paragraph 19 of the impugned OIO are incorrect and illegal because the issue involved in this case is whether the item entered for export was forming part of category of minerals produced from beach sand or otherwise. The Items provided for canalized export through the DGFT Notification No. SO 2356 (E) dated 11.7.2016 issued under Section 11C of the Mines and Minerals (Development and Regulation) Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive in 5/6 shipping bills at Adani Hazira port Pvt Ltd and that this Port is also under the jurisdiction of same Customs Division and therefore Joint Commissioner could not have taken a different stand for the shipping bill entered in ICD. Ankleshwar for export of the same goods. Further there are number of exporters exporting abrasives originating from Rajasthan and none of those exporters are canalizing their exports through IREL because natural abrasives having origin from Rajasthan are not falling under the category of Beach Sand Minerals due to their not being produced from beach sand dredged/mined from coastal areas of the country. 3.6 The appellant placed reliance on the following case laws: a) Vitro Pharma Products Ltd. Vs Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hawkins Cookers Ltd. -2012 (284) E.L.T. 677 (Tri. - Del). which have also relied upon the case of Medico Labs - 2004 (173) ELT 117 (Guj.), wherein it has been held that Commissioner (Appeals) continue to have power of remand even after the amendment of Section 35(A) of the Central Excise Act, 1944 by Finance Act, 2001 w.ef. 11.05.2001. 6. In view of the above discussions, I remit the appeal to the proper officer, who shall examine facts, documents submissions as discussed above and then pass proper speaking order afresh following principles of natural justice and adhering to the legal provisions. While passing this order, no opinion or views have been expressed on the merits of the dispute or the submissions made by the appellant, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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