9911796707
TMI Blog2021 (11) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order, are that Customs Broker, M/s Indus Shipping Services (CHA No. AAAFI9338RCH001) (henceforth 'Customs Broker') on behalf of the appellant filed a shipping bill No. 4058365 dated 9.5.2019 in EDl system at ICD- Ankleshwar, classifying the goods to be exported as 'Natural Abrasive' under Customs Tariff Item 25132090 for net quantity of 112 MTS with FOB value Rs. 19,73,184/-. The subject export cargo was to be exported to Singapore. 2.1 DGFT, New Delhi (hereinafter referred to as 'DGFT') vide Notification No. 26/2015-20 dated 21.8.2018 had made amendment in the export policy of Beach Sand Minerals' in chapter 26 of Schedule 2 of ITC(HS) classification of Export and Import items, 2018. The effect of this amendment was that the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in India or can be exporter through Indian Rare Earth Limited (IREL) only. Penalty of Rs. 1.00,000/- under Section 114(i) and Rs. 1,00,000/- under the provisions of Section 114AA of the Customs Act 1962 was also imposed on the appellants. 3. Being aggrieved with the impugned order, the appellant has filed the present appeal alongwith miscellaneous application for early hearing. The grounds of appeal. in brief are a below: 3.1 Appellant submitted that the change in classification and description has resulted in export ability of the goods only through Indian Rare Earths Ltd and the seized goods entered for export are lying in ICD, Ankleshwar since 9.5.2019 resulting in complete wastage/diminution in the value of goods which was worth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sand Minerals. 3.4 The appellant also submitted that the joint Commissioner of Customs had not considered their contention that Chemical Examiner's report did not answer the question of the item entered for export being sand or soil but has only stated that the sample is in the form of pinkish red coarse powder, which cannot arise from beach sand and can arise only from rocks, lumps and stones. 3.5 The appellant further submitted that they had exported 25 consignments of the same goods Natural Abrasive in 5/6 shipping bills at Adani Hazira port Pvt Ltd and that this Port is also under the jurisdiction of same Customs Division and therefore Joint Commissioner could not have taken a different stand for the shipping bill entered in ICD. Ankl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the adjudicating authority. However no response was received in the matter and therefore a reminder was sent for specific reply in the matter. However the adjudicating authority has not bothered to reply as yet. Hence, remitting of the case has become sine qua non to meet the ends of justice. Accordingly the impugned order is set aside and remitted to the lower authority for denovo proceedings In this regard. I rely upon the case of Prem Steels P. Ltd. - 2012-TIOL-1317-CESTAT-DEL and the case of Hawkins Cookers Ltd. -2012 (284) E.L.T. 677 (Tri. - Del). which have also relied upon the case of Medico Labs - 2004 (173) ELT 117 (Guj.), wherein it has been held that Commissioner (Appeals) continue to have power of remand even after the ame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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