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TMI Blog2001 (1) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : C.N.B. Nair, Member (T)]. - This appeal of the Revenue is directed against Order-in-Original No. 9/Commr/Cus/99 dated 27-7-1999 of the Commissioner of Customs, Amritsar. The order was passed with regard to an application filed by M/s. R.M.I. Cycles Ltd. (Respondents) for conversion of a DEEC shipping bill to a Drawback shipping bill. 2. The respondents had initially exported 65,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his effect. The party has not brought any fresh evidence on record to support their cause. Therefore, to that extent the order of the Commissioner is not a speaking order. (ii) The party had not explained the so called delay in getting the DEEC books logged in January 1998 and the party has not given any reasons for further delay. On this account also the order of the Commissioner is not a prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He has drawn our attention to the guidelines on the same laid down in the judgment of the Kerala High Court in the case of M.K. Govinda Pillai v. Collector of Customs C. Excise, Cochin [1994 (71) E.L.T. 881 (Ker.)]. Ld. Counsel submitted that the test is whether the authority has exercised the discretionary power on reasonable grounds and if there is a satisfaction recorded on reasonable groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute that the appellant could have filed Drawback shipping bill in the present case. It is their explanation that they had obtained a DEEC licence and accordingly had filed the Export shipping bill. However, they could not continue to function under DEEC scheme since they could not arrange the import of the 24 items as had been permitted under the DEEC licence for export production. Only one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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