2015 (12) TMI 246

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.... particulars thereof are as under: (a) 0310444317 dated 26/9/2007 (b) 0310428441 dated 1/5/2007 (c) 0310428434 dated 1/5/2007 These Authorisations were originally issued in favour of Rani International and Pinacle Export. It is not in dispute that the Authorisations were transferable and the respondents were the bona fide transferees of these Authorisations. Under these Authorisations the assessee was allowed to import "Flour". The assessee imported "Cocoa Powder" and sought clearance thereof under the aforesaid Authorisations as input items, issued under Customs Notification No. 40/2006 dated 01.05.2006. This was not accepted by the appellant/Department as according to the Customs Authorities the import of "Cocoa Powder" was not permis....

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....owder" was not covered under the term 'Flour' and, therefore, the assessee was not entitled to the benefit of the Notification in question. The assessee again challenged this order before the Tribunal. One of the contentions raised by the assessee was that since the Tribunal had already decided the issue on merits vide its earlier order dated 29.12.2009 and the remand was only limited, it was not permissible for the Commissioner to go into the main issue all over again and take a view which is contrary to the view taken by the Tribunal. This contention was upheld by the Tribunal and on that basis the order of the Commissioner is set aside. After hearing the learned counsel for the parties, we are of the view that the approach of the Tribun....

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....y goods which appeared in the original DFIA import item list, but without the ITCHS code against each entry as in the original license. We find that as per Chapter Note 2(b), Chapter 19 covers, flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712) of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106). As the impugned order as passed without the commissioner seeing all the amendment sheets now produced before us, we are of the opinion that the matter should be remanded back to the Commissioner of Customs, Mangalore for examining the amendment sheets and any other relevant clarification/circular to adjudicate the matter afresh following the principl....