2010 (2) TMI 483

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....for the Appellant. Shri M.B. Bal, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Four Appeals are filed by the Appellants. Therefore, they are taken up together for hearing and disposal. 3. The Appellant, M/s. Loknath Export, Kolkata had supplied certain quantity of Wall Covering (Article of Silk) to another Appellant, M/s. Loknath Export, Falt....

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.... of Foreign Trade under the Foreign Trade Policy and the same is still pending. The contention is that this issue was raised before the Adjudicating Authority, however, the Adjudicating Authority has not dealt the issue of jurisdiction in right perspective. The Commissioner of Customs in the impugned Order only held that the Foreign Trade (Development and Regulations) Act, 1992 does not have any p....

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....s filed by the Appellants with the Customs Authorities, whereas the drawback claim was filed by the DTA Supplier with the Directorate General of Foreign Trade, as no claim was filed by the DTA Supplier before the Customs Authorities, therefore, vide the impugned Order, rejection of the drawback claim made by the DTA Supplier, is not sustainable and the matter requires reconsideration by the Adjudi....