TMI Blog2023 (1) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... In other words, the person holding out to be the exporter (in this case M/s. Liberty and M/s. RIPL) need not be the exporter. It could well include an entity like the present Assessee which in fact entered into the agreement pursuant to which the export took place. Added to this fact is the finding of the Commissioner (Appeals), that for the limited purposes of facilitating the export, separate agreements were entered into by the Appellant with M/s. Liberty and M/s. RIPL whose limited role was to file the shipping bills for the purposes of export in their names. It has been being factually further found by the Commissioner (Appeals) that the entire cost of effecting the export was borne by the Appellant. It ran the risk of penalties if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by setting aside an order in the appeal dated 23rd April, 2012 passed by the Commissioner (Appeals) in favour of the Assessee. 3. While admitting the present appeal by the order dated 10 th February, 2020, the following questions were framed for consideration by the Court: (I) Whether the learned Tribunal was justified in taking a contrary view denying the rightful claim of refund of service tax being the Petitioner is an exporter coming under the Customs Act on the ground of hyper technicality when export have taken place actually? (II) Whether the Learned Tribunal was justified in denying the statutory right of the Petitioner for mere procedural lapse contrary to the law laid down by the Hon ble Supreme Court in the case rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant and M/s. Liberty and M/s. RIPL, under which the latter had a limited role in just filing the shipping bills . 6. The Commissioner (Appeals) further noted in para 7 and 8 of the order dated 23rd April, 2012 as under: 7. It is also seen the appellant had employed the clearing house agent to export the goods. Further, stevedores had also been engaged by the appellant and so also at the behest of the appellant, service providers of intraport transportation, weighment, unloading and wharfage were engaged and paid for. Further whatever expenses had been incurred by M/s. Liberty Marine Syndicate Pvt., M/s. Resources International Pvt. Ltd. were realized by them for the appellant. The survey, sampling, appellant. Under the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills, who could be considered to be the exporters and not the Assessee. 9. The expressions entry , export goods and exporter as defined in Sections 2(16), 2(19) and 2(20) of the Act read as under: 2(16) entry , in relation to goods means an entry made in a bill of entry, shipping bill or bill of export and includes in the case of goods imported or to be exported by post, the entry referred to in section 82 or the entry made under the regulations made under section 84; 2(19) export goods means any goods which are to be taken out of India to a place outside India; 2(20) exporter , in relation to any goods at any time between their entry for export and the time when they are exported, includes any owner or any perso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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