2013 (10) TMI 727

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....ous applicants. 2. As per facts on record, M/s. Hind Industries Ltd. is engaged in the export of frozen / fresh chilled meat, the export of which is free under the ITC export policy. However, there is a condition attached to such export that Government appointed Doctor would issue a certificate ante mortem and post mortem of animals at the time of slaughter. The investigation conducted by the Revenue revealed that certain certificates duly signed by the Doctors were found in the appellants factory at the time of their search and it is also a matter of record that Veterinary Doctor available in the Country were not sufficient to carry on said ante mortem and post mortem investigation. At this stage, learned DR also submits that it is not ....

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....p. For the above purpose, he has relied upon various decisions of the Tribunal. 5. At this stage, we may refer to Tribunal's decision in the case of Kobian ECS India Pvt. Ltd Vs. CC Mumbai [2003 (157) ELT 662 (T)] laying down that if Customs authorities find any irregularity in the exports, they have to report the matter to DGFT authorities for cancellation of the scrip issued to them and it is not within the jurisdiction of the Customs authorities to deny the benefit of said scrip. To the same effect is the decision of the Tribunal in the case of Mercantile India vs. CC Chennai [2007 (213) ELT 641 (Bom)] laying down that power to recover wrongly availed DEPB scrip's by the exporters vests in DGFT and Customs authorities have no power to....

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....on'ble High Court though made certain observations but concluded in para 44 that petitioner are relegated to their statutory remedy of filing their reply / objections to the show cause notices. And the observation made by their Lordships shall not be construed to be findings recorded on imports or otherwise. The Hon'ble High Court further observed that it was open to the petitioner to submit their reply / objections / additional objections both on issues of fact and law. The said decision of the Hon'ble Andhra Pradesh High Court was considered by the Tribunal in the case of Dr. Reddy's Laboratories Ltd. Vs. CC, Hyderabad [2012 (284) ELT 545 (Tri-Bang)] and the Tribunal observed that while Customs authorities have right to question the viola....