9911796707
TMI Blog2024 (6) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... wn by the Department nor any samples were tested by NTCL or NIFT. In such a case, the Department could not have relied on the Test Report of NTCL/NIFT in respect of second lot of Shipping Bills to deny the Draw Back claim. In respect of first set of 17 Shipping Bills, on this count itself, the impugned Order is set aside and the Drawback claim of Rs. 38,63,529/- allowed subject to the condition specified. 16 Shipping Bills on which samples drawn and tests carried on - HELD THAT:- As rightly pointed out by the Appellant, both the testing agencies have completed the test and also issued the Test Report in a record time of 24hrs/48hrs. This gives cause of some kind of doubt as to whether proper procedure was followed before coming to a conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed and confiscation ordered stand set aside. Since the issue pertains to the year 2002, the Adjudicating Authority is directed to complete the proceedings within 3 months from the date of communication of this Order. - MR. R. MURALIDHAR, MEMBER (JUDICIAL) AND MR. RAJEEV TANDON, MEMBER (TECHNICAL) Mr. Rajeev Agarwal Mr. Siddharth Agarwal both Advocate for the Appellant Mr. S. Debnath, Authorized Representative for the Respondent ORDER The Appellant has exported T-shirts and Gents shirts under Seventeen (17) Shipping Bills during the period June 2002 to July 2002 and they exported 16 consignments during the period August 2002. Samples were drawn from the second lot of 16 Shipping Bills. The samples were sent to NTCL (National Textile Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period June to July 2002, no samples were drawn by the Department. The Report given by NTCL/NIFT cannot be used by the Department to deny the Drawback Claim of Rs.38,63,529/- in respect of these 17 Shipping Bills. In respect of the exports carried out under the 16 Shipping Bills, he submits that the sample was drawn and was sent for testing to NTCL, Calcutta by the Department on 23/10/2002 and on the same day NTCL has given the Report. This shows that probably no proper procedure was followed by the testing authority before coming to the conclusion on the PMV. He questions as to how they could have tested and given the Report on the same day when the samples were given by the Department. In respect of the testing carried out by N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for claiming the Drawback of about Rs.74 lakhs. During the interim period, the Proprietor has expired. The present Appellant has filed the Miscellaneous Petition to substitute her name as the Appellant which was granted by this Bench vide Miscellaneous Order No. 75003/2024 dated 08/01/2024. In view of these submissions, he prays that the present Appeal may be allowed. 3. The Learned AR reiterates the findings of the Adjudicating Authority and submits that based on the Test Report given by NTCL, Kolkata the Drawback claims have been rejected. 4. Heard both sides and perused the documents and Appeal Papers. 5. Coming to the first case of 17 Shipping Bills, the exports have taken place in June and July 2002. Admittedly, no samples were drawn b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case of Gents shirts, the Department has absolutely no reason to deny the drawback claim as the rate adopted by the appellant was lower than the PMV arrived at by both the entities. 9. In respect of Knitted T-Shirt, while NTCL has taken a rigid stand of Rs. 35/piece while NIFT has taken a flexible value of Rs. 40-50/piece. Therefore, we do not see any reason to deny the claim of the Appellant as they have claimed @ 40.3 per knitted T-shirt. Considering these details, we hold that the Appellant is eligible for drawback claim of Rs. 34,84,611/- in respect of the second set of 16 Shipping Bills also. 10. It is seen from the records that the Appellant has been claiming that they have received the export proceedings in respect of all the 33 co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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