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TMI Blog2018 (9) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the Commissioner of Customs JNPT, both the lower authorities should not have proceeded with deciding a Show cause notice. Matter remanded to the adjudicating authority. The commissioner of Customs JNPT is also directed to dispose of the letter dated 16.04.2003 submitted by the appellant only, thereafter, the adjudicating authority would pass the De-novo adjudication order - appeal disposed off by way of remand. - Appeal No. C/179/2010-DB - A/11781/2018 - Dated:- 17-8-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri R. Subramanya (Advocate) For Respondent: Mr. S.N. Gohil (A.R.) ORDER Per: Ramesh Nair 1. The brief facts of the case are that the appellant engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal. 2. Shri. R. Subramanya, Ld. Counsel appearing on behalf of the appellant submits that there is no dispute that the goods imported under Notification no.32/97-Cus were used and the final product was manufactured out of it but the said final product was destroyed. The said final product were cleared for export under ARE-1 and Shipping bill was also issued the Customs authority also issued the let Export Order, therefore, the goods were exported, the insurance Claim was received from the insurance company. Therefore, in terms of Foreign Trade Policy Handbook of procedures 2004-9. In para 2.25.2 it is stated that in cases where exports have been made and payment realized through the general insurance cover on amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r request by the Commissioner of Customs JNPT, both the lower authorities should not have proceeded with deciding a Show cause notice and subsequently the appeal, therefore, in our view confirmation of demand and first appellate order is premature. Hence, the same is required to be set aside on this ground itself. 7. Accordingly, we remand the matter to the adjudicating authority. The commissioner of Customs JNPT is also directed to dispose of the letter dated 16.04.2003 submitted by the appellant only, thereafter, the adjudicating authority would pass the De-novo adjudication order. The register is directed to send a copy of this order to the Commissioner of Customs Jawaharlal Nehru Customs House, Group-IV, JNPT Nhava Sheva. 8. Being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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