2011 (9) TMI 402

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..... ken - the work of the CHA relating to the processing of draw back claim in respect of any export consignments starts even before the shipping bill for draw back claim is filed by the choice of entry of Drawback schedule underwhich drawback is claimed - the impugned activities will also fall under CHA services. - Matter remanded back to decide other issues i.e penalty on the ground of bonafide mistake.
Shri P. G. Chacko, Shri M. Veeraiyan, JJ. Appearance Mr. Ganesh Havanur, SDR for the appellant Ms. Pramila Viswanathan, Adv. for the respondent PER M. VEERAIYAN 1. This is an appeal by the department against the order of the Commissioner (Appeals) dated 12.05.2006. 2. Heard both sides. 3. The relevant facts, in brief, are that the .....

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..... espondents submits that the charges collected cannot be treated as towards the CHA services. The activities of the respondents do not relate to the core activities of the CHA. In relation to export, the activities of CHA are filing of shipping and export documents, supervising and assisting in the examination of cargo, obtaining let- export order and other preparatory work done prior to export of the goods. On the other hand, the draw back is available only after export of the goods; the processing of draw back claim is initiated only subsequent to the export. Therefore, it was contended that the services rendered by CHA in relation to sanction of draw back claim by the department cannot be considered as part of the core activities of the C .....

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..... ack shipping bills, the quantum of drawback eligible on the goods to be exported is also determined. Thereafter, the goods are brought to the customs area and subject to examination by the officers of the Customs generally on a percentage basis and then 'let-export order' is granted. In other words, the work of the CHA relating to the processing of draw back claim in respect of any export consignments starts even before the shipping bill for draw back claim is filed by the choice of entry of Drawback schedule underwhich drawback is claimed. Therefore, the Commissioner (Appeals) has clearly erred in holding that the activity of the respondents did not fit into the scope of the CHA service in relation to the export of the goods. 7. In the a .....

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