AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2022 (10) TMI 707
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in a nutshell, is that Appellant-Exporter Siba International was engaged in export of processed buffalo meat after procuring the same from M/s. Al-Azlan Frozen Foods, Moradabad (UP) an approved processing plant for export of boneless buffalo meat as a prescribed condition under Chapter 2 of Schedule 2 of the ITC (HS) Classification of Export and Import items requires the exporter to produce certificate from the designated veterinary authority as well as from the quality control and inspection authority, besides the facts that a declaration is required to be furnished with copies of authorised APEDA certificate to the effect that meat and meat products were sourced exclusively from APEDA registered meat processing plant M/s. Al-Azlan Frozen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ication of export and import items containing relevant restrictions. They are:- "i On production of a certificate from the designated veterinary authority of the state from which the meat or offals emanate, to the effect that the meat or offals are from buffaloes not used for breeding and milching purpose; ii Quality control and inspection under Note 3 and 4 respectively as well as conditions stipulated at Chapter Note 6 and 8 are required to be fulfilled." Further, Note 6 of the said Chapter 2 of Export Policy reads:- "Note-6 export of meat and meat products will be allowed subject to the exporter furnishing a declaration, attached with the copies of valid APEDA Plan Registration Certificates(s) to the customs....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... are taken together it would be consistent to the pleading of the Appellant reiterated in para 27 of the Order-in-Original. It reads:- "27. Shri George N. D., Advocate vide letter dated 02.03.2015 filed defence reply on behalf of Notice M/s Siba International, wherein, they denied all the allegation made in SCN and inter-alia stated they were permitted to Process Chilled Meat 40 MT and Frozen Meat 62 MT therefore, the total quantity of meat processed could have been only 11470 MT is not correct as the said Calculation is on the basis of Frozen Meat. The Chilled, Meat has not been considered. That being so the total Quantity available for export on the basis APEDA authorization was 18870 MT and the total Quantity exported is 14862.7....