2010 (2) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R, 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, Falta Special Economic Zone (a 100% E.O.U.), whic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y 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 provision for allowing the drawback in respect o....