2024 (7) TMI 391 - HC - Customs

Benefit of Export - Export of goods under self-sealing and self-certification procedure under Letter of Undertaking (LUT) - The shipping bills were filed by another entity without petitioner's name - Rejection of petitioner's revision application filed under Section 35EE of the Central Excise Act, 1944 against an order-in-appeal passed by the Commissioner (Appeals), Central Excise - failure to prove the nexus between goods cleared by petitioner and goods exported by Toyop - HELD THAT - The petitioner tried to justify the discrepancies by relying on a certificate issued by Toyop stating that they had purchased buckets from petitioner as they had received an order from UNHCR for supply of plastic bucket of 16 L and 15 L capacity to Africa for UNHCR relief work - the Authority is justified in not accepting the said certificate. There are no merit in the petition. Petition dismissed.

Summary

The Bombay High Court dismissed the petition challenging the rejection of a revision application under Section 35EE of the Central Excise Act, 1944. The petitioner failed to prove the nexus between goods cleared and exported, leading to the imposition of duty, interest, and penalty. The court upheld the findings of the authorities regarding discrepancies in export documents and rejected the petitioner's arguments based on a certificate issued by the exporting party.