9911796707
TMI Blog2015 (10) TMI 1719X X X X Extracts X X X X X X X X Extracts X X X X ..... om the same Port, as the goods were imported. 2. The brief facts are that the appellants made import under 2 separate Bills of Entries by debiting of the DEPB Licenses at Air Cargo Complex, Mumbai which were re-exported and permission was granted by the JNPT Customs authorities under section 74 of the Customs Act, 1962, subsequent to verifying that the goods exported were the same as imported by the Appellant. Thereafter, 2 Certificates were issued for refund of 98% of the duty amount debited/paid. 1. Bill of Entry No. 115293 dated 04.05.2007 Duty Payable Paid in Cash Paid by Debiting Licence Licence No and date Rs.5,15,930.04 4,14,084/- under challan No. 98669071 dated 09.05.2007 Rs. 85,108.17 Rs.16,737.87 3010404071 dated 13.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the Customs department refused to register the DEPB scrips. 2.3 Being aggrieved, the appellant preferred the appeal before the learned Commissioner (Appeals), who vide the impugned order dated 26.11.2012 rejected the appeal upholding the findings of the Additional / Assistant Commissioner of Customs. Being aggrieved, the appellant is before this Tribunal. 3. The learned Counsel draws my attention towards the certificate issued dated 21.4.2009 and 3.6.2009 by which the Assistant Commissioner of Customs addressed to the Jt. DGFT certifying that in respect of the DEPB scrips, the amount of duty debited, the appellant is entitled to re-credit for 98% of the amount and further certifying that the amount of duty paid in cash have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act. I also find that all the facts have also been recorded in both certificates dated 21.4.2009 and 3.6.2009 issued by the Assistant Commissioner of Customs addressed to the Joint DGFT. Further, in view of the Circular No. 71/2002-Cus which gave specific direction to the Customs authorities not to insist for re-export from the same Port in case of duty drawback. Accordingly, I hold that the said Circular is binding on the Revenue authorities, and the learned Commissioner is in error in refusing to allow registration of the DEPB scrip issued. Thus, the appeal is allowed. I further direct the Commissioner of Customs (Export), ACC, Mumbai to register both the DEPB scrips being No. 0310533116/2/06/00 dated 10.08.2009 and DEPB Scrip No ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
