2015 (3) TMI 1070

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....e Respondent : Shri. J. Nagori. AR Per: H.K.Thakur; This appeal has been filed by the appellant of against OIO. No. KDL/Commr/33/2013-14 dt 18/9/2013 passed by the Commissioner of Customs, Kandla under which request for re-credit of DEPB licence of the appellant was rejected. 2. Sh. T.Vishwanathan (Advocate) and Sh. Manish Jain (Advocate) appeared on behalf of the appellant. Sh. T.Vishwan....

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....t found suitable for appellant's consumption. That the required re-export permission was granted by DC, Mundra & no objection was raised to non-establishing of the identity of imported rubber at the time of exports. It was the case of the appellant that not raising any objection at the time of export means that the identity of the goods was established as all the relevant details like Import Invoi....

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.... be allowed in the Licences. 4. Heard both sides and perused the case records. The re-credit of DEPB Licences has been rejected by the adjudicating authority on two grounds. First reason is that appellant did not apply for re-export of rejected goods to Commissioner Customs as per CBEC Circular No. 75/2000 dt 11/9/2000 and secondly due to the fact that the identify of the re-exported goods was ....

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....ate orders. Further, it is observed from appellant's letter dt 17/5/2012, S/B No. 9868594 dt 16/7/2012, shipping invoice packing list etc. that the details of imports made in Bills of entry No, quantity of goods imported and import invoice numbers & the packing lists were also made available to the department at the time of examination of re-exported goods. The DEPB import licences used for the or....