2014 (8) TMI 1096

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....mmissioner of Customs (Exports), communicating the order passed by Commissioner of Customs (X), JNCH, without enclosing the order. 2. The brief facts of the case are that the appellant, M/s. Suminter India Organics Pvt. Ltd., exported raw cotton from the Nhava Sheva Port under 8 shipping bills. At the time of exportation, the shipping bills were filed by the appellant as 'free shipping bills'. Subsequently, requests were made by the appellant vide letters dated 6-5-2010, 9-9-2010, 18-10-2010 and 28-1-2011 to Commissioner of Customs (Export) for conversion of the free shipping bills into shipping bills under 'VKGUY scheme' under Section 149 of the Customs Act, 1962. However, the Assistant Commissioner of Customs (Export) vide the let....

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....bill for duty free goods. The Commissioner (Appeals) after hearing the appellant, observed that the order of rejection has been passed by Commissioner and the appeal against the order of the Commissioner does not lie before Commissioner (Appeals). Accordingly, he rejected the appeal as not maintainable before the Commissioner (Appeals). Consequently, the appellant filed Appeal No. C/251/2012 against the Order-in-Original passed by Commissioner, after getting copy of impugned order. 2.2 Being aggrieved, the appellant is in appeal before this Tribunal. 3. The learned Counsel for the appellant submits that the appeal has been filed by the appellants within the stipulated period. Time spent before the wrong forum is to be exclud....

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....msp;The learned AR appearing for the Revenue reiterates the findings in impugned order. 5. Having considered the rival contentions, I find that the benefit of incentive on export of agricultural produce was extended vide Notification dated 17-2-2009, w.e.f. 1-4-2008. The shipments were made during May/June, 2009. Further, clause 3.23.8 of the HBP requires the exporter-appellant to declare the intention to claim benefits under Chapter 3 of FTP by declaring on the 'Free Shipping Bills'. It further provides "moreover for exports made prior to date of notification of products, such a declaration will not be required." I further find that 'endorsement' is sought on the free shipping bill based on the basis of documentary evidence, which ....