TaxTMI 
TaxTMI 
TaxTMI 
2018 (9) TMI 195
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....ctures Ltd electronically filed shipping bills and presented before the customs for permission of export of the goods. The shipping bill was assessed and allowed for shipment by the officers. The shipping bills issued made in the name of M/s Jyoti Structures Ltd (Exporter) and bill of lading in the name of appellant with remarks on behalf of M/s Jyoti Structures Ltd. Subsequently vide letter dated 10.03.2015, the appellant approached the Custom House Hazira for amendment of Shipping bills on the basis of NOC dated 07.03.2015 and letter dated 09.03.2015 of M/s Jyoti Structures Ltd for amendment of 24 shipping bills in respect of name of the exporter and value of the goods, certificate of respect of foreign currency from M/s JSL issued by the ICCI Bank Ltd. The adjudicating authority rejected the application of the appellant for amending of shipping bills. Being aggrieved by the order in Original the appellant filed the appeal before the Commissioner (A) interpreting the provision of section 49 which is meant for amending of documents that the amendment was sought in respect of goods which have been exported and as per the documents M/s Jyoti Structures Ltd is an exporter. Accordingl....
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....ding wherein the name of the appellant is appearing as exporter. Though the LC was opened by M/s Jyoti Structures Ltd. but the realization against export by the appellant was made in the foreign exchange in the account of the appellant. As per the contract the appellant is under obligation to comply with all the norms of foreign buyers M/s TANESCO. As per the contract, there is a clear terms that export benefit related to the invoice issued by the appellant shall be in appellants account and the invoices issued by M/s Jyoti Structures Ltd. The benefit of Export will be in their account. For this reason, M/s Jyoti Structures Ltd has given an NOC for making the amendment in the shipping bill. This clearly shows that the benefit against that the export of goods made by the appellant must be extended to the appellant only. Thus, from these facts, it is clear the appellant is the exporter of the goods, particularly to the extent of invoices issued by the appellant. No benefit can be claimed by M/s Jyoti Structures Ltd. after the amendment is not allowed. The export benefit which is legally available to the appellant cannot be denied. All the export benefits should be extended to the exp....
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....L/13-14/LOA/001 Sterlite Technologies Limited 202, Pentagaon Towers II, Magarpatta Township, Pune-411028 Maharashtra (India) Tel.no. 91 20 66235700 Sub: Date 21.08.2013 Kind Attn: Mr. Sumeet Kapila - Regional Manager-Sales & Marketing, Letter of Award for Supply of ACSR Bluejay and ACSR 95/55 Conductor for 400kV Transmission Line project Lot-2- Dodoma to Singida (TANESCO). Ref: 1) Your offer no. 19092 vide e-mail dtd. 25.07.2013. 2) Final offer vide e-mail dtd. 03.08.2013 3) Our Letter of Intent no. JSL/Pur/TK/13-14/LOI/001 dtd. 09.08.2013 Dear Sir, The Tanzania Electric Supply Company Limited (hereinafter referred to as "Client") has awarded Transmission Line project (hereinafter referred to as "Contract") to our company Jyoti Structures Limited (hereinafter referred to as "JSL"). JSL being the main Contractor is pleased to issue this Letter of Award for supply of ACSR Bluejay and ACSR 95/55 Conductor on Sterlite Technologies Ltd. as per terms and conditions defined herein below. 1. Scope Sterlite's scope of work includes manufacture, testing and inspection, packing supply of ACSR Bluejay and ACSR 95/55 in comple....
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....h April 2014 To Sterlite Technologies Ltd. 202, Pantagon Towers II Magarpatta Township, Pune-411028 Maharashtra (India) Tel. no.912066235700 Kind Attn. Mr. Sumit Kapila - Regional Manager - Sales & Marketing. Sub: Regarding preparation of shipping documents Ref: JSL/Pur/TL/13-14/LOA/001 dated 21-08-2013 Dear Sir, This is to reference to the above we would like to inform you that we are assigning you t manufacture and supply for Export of Aluminum Conductor namely ACSR Bluejay and ACS 95/55 Bare Conductor to the Consignee M/s Tanzania Electric Supply Company Ltd. With whor we have signed contract on EPC basis to built 1 lot of Backbone project - 400 kV Transmissio Line. You need to prepare the shipping documents as following: 1) Shipper/Exporter name should be as Sterlite Tehncologies Ltd XII 2) Invoice will be prepared by STL and rates applicable as per order placed by JSL. 3) We shall be opening Letter of credit from UBA Bank - Kenya where the limits ar available and 100% Payment will be done through LC with usance period of 180 day from BL date. Thanking you, For JYOTI STRUCTURES LIMITED Prakash adal....
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....23X20 CNTR(S) S.T.C SHIPPER'S LOAD STOW COUNT 92 DRUMS TOTAL 92 DRUMS ONLY ACSR BLUJAY CONDUCTOR AND ACSR 95/55 CONDUCTOR AS PER PROFORMA INVOICE NO. PI/STL/JSL/2014-15/0706 DATED 07.06.2014 INCOTERMS 2010: CIF DAR-ES-SALAAM, TANZANIA Documentary Credit Number UBA/KENLC/14/02 DT. 23.06.2014 SHIPPED QTY ACSR BLUE JAY (45/3.995 + 7/2.664): QTY 239.292 KMS HS CODE 76141000 9/BILL NO.5180245, 5101655, 5181976, 5182401, 5186364,5182673 DT.24.09.2014 TOTAL GROSS WT.483012.000 KGS TOTAL NET WT. 450317.000 KGS On Behalf of Jyoti Structures Ltd. Valacha Chambers, 5th/6th Floor, New Link Road, Oshiwara, Andheri (West), Mumbai 400053, India. Contract No. PA/001/10 /HQ/w/038 dt. 23rd August Container Numbers, Seal Numbers, Marks And Description Continued on the Rider Pages FREIGHT & CHARGES FREIGHT PREPAID Cargo shall not be delivered unless Freight & Charges are paid (see Clause 16). OFCLARED VALUE (only applicable Ad Valorem Chargus paid soe Clause 7 31 XXXXXX PLACE AND DATE OF ISSUE PRINDAI 26-8CP-2014 363 Standard Edition-01/2013 CARRIERS RECEIPT (No. of Cntrs or Pkgs rowd by ....
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.... DETAILS State of Origin DADRA & NAGAR HAVELI 0389003484 ( BIN No. 2 JYOTI STRUCTURES LIMITED Branch # ANDHERI (W) 400053 CONSIGNEE AAACJ2499RPT001 VALECHA CHAMPERS, 5TH FLOOR, PLOTTO 26.CTS-612,NEW LINK RD, MUMBAI .MAH TANZANIA ELECTRIC SUPPLY COMPANY LT D. (TANESCO) UBUNGO MOROGORO ROAD P.O. BOX 9024, DAR ES SALAAM, TANZANIA Port of Loading HAZIRA PORT, CHORYAS Total Pkge. : 26 Part of Discharge Dar Ea galaam Gross Wt (KQ9) Country of Dest Rotation No. Nature of Cargo 1125840.000 1 TANZANIA 172496 1 C Loose pakts : 0 Net Wt (KGS) 117364.000 No. of Ctra. 6 Rotation Daté 15/09/2014 Marks and Nos.1 lat Notify Party.SPEDAG INTERFREIGHT TANZANIA LTD PLOT 203, VINGUNGU AREA, NYERERE RD, (OPP. CPAO MOTORS) DAR ES SALAAM TANZANIA FOREX BANK ACCI 10381635523 RBI Waiver No/Dater POB VALUE (IMR) 226308487.35 F Total Drawback (INE) E0.00 _ P AD. Code 10003872 I.P.g. Code : I F DBK+STR (INR) R0.00 Service Tax Refund (INR): 20.00 Bank a/a No 1 TExcise Regn. I INVOICE DETAILS Invoice 1/1 Inv.val 126942988.66 INR 843504.3d USD ....