2015 (4) TMI 1017 - AT - Customs

Denial of request for lodging DECE book - Non submission of proper documents - Assessee contends that documents already lying with dept. - Held that - documents came in the light after the order was passed by the Commissioner (Appeals). In view of that, it is appropriate that the matter should be re-examined by the Adjudicating authority. - Matter remanded back - Decided in favour of assessee.

Summary

Issues Involved: Denial of logging of DECE Book, documents submission, remand to Adjudicating authority.

Analysis:
1. Denial of Logging of DECE Book: The issue in this appeal revolved around the denial of logging of DECE Book No.004686, dt.03.08.1988 concerning goods exported via Shipping Bill No.F-006520, dt.17.07.1991 due to the Appellant's failure to submit the required documents. The Adjudicating authority had initially denied the benefit based on this non-submission.

2. Commissioner (Appeals) Decision: The Commissioner (Appeals) upheld the Adjudication order, thereby maintaining the denial of benefit to the Appellant for not providing the necessary documents.

3. Submission of Documents: The Appellant's representative argued that the documents were in possession of the DGFT authorities and had been referred to Customs for review. The representative highlighted a note sheet from the DGFT authorities dated 08.01.2007, which was submitted as additional evidence after the Commissioner (Appeals) had already passed the order. The Appellant requested a re-examination of the matter by the Adjudicating authority in light of these newly revealed documents.

4. Judgment and Remand: The Tribunal, after considering the arguments and the new evidence, set aside the impugned order and remanded the matter to the Adjudicating authority for a fresh decision. The Adjudicating authority was instructed to review the case considering the documents provided by the Appellant. It was emphasized that the Adjudicating authority must allow a proper opportunity for a hearing before making a decision. The appeal was allowed through remand, and the miscellaneous application for additional evidence was disposed of.

This judgment underscores the importance of proper document submission in customs matters and the need for a fair opportunity for presenting evidence before reaching a decision. The Tribunal's decision to remand the case highlights the significance of considering all relevant evidence in reaching a just outcome.