2023 (3) TMI 78

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....hat the respondent-Company is engaged in manufacturer of biscuits and cookies and used to export their goods under DIA Scheme as well as Duty Drawback scheme. As per notification dated 01.08.2013, the respondent was required to import the inputs actually used in the manufacture of export products should be imported must be used in export of goods. Due to that reason, during the period 13.11.2013 to 20.11.2015, the respondent exported their goods under Duty Drawback scheme, as there was bar in terms of above notification dated 01.08.2013. However, this notification was declared ultra vires by this Court in a case of M/s Pushpanjali Floriculture Pvt. Ltd vs. UOI 2016 (340) ELT 32 (P&H). Accordingly, the respondent moved an application for ....

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....ve attained finality and the Customs Department is following the judgment(s). Learned counsel for the appellant, to get a copy of the circular which regulates the payments of Duty Drawback Scheme. Adjourned to 15.02.2023." Now, C.M. No. 14100-CII-2021 has been filed by the respondent seeking disposal of the present appeal, in view of judgment of Gujarat High Court in a case of Principal of Commissioner of Customs vs. M/s Lykis Ltds, 2021 TIOL-327-HC-AHS-CUS (A-1). Reference at this stage can be made to M/s Lykis Ltds case (supra) wherein the appeal filed by the department was dismissed. In this case, the company preferred an application before the Principal Commissioner Customs, Mundra for conversion of 204 shipping ....

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....the above Section, it is clear that no time limit is prescribed. We find that the request of the appellant for conversion was rejected on the sole ground of limitation as prescribed under Board Circular No. 36/2010- Cus. We find that since the time limit has not been prescribed under the act, the same cannot be fixed by way of the circular. Therefore, if at all there is a time limit by way of circular, it is only procedural requirement. Therefore, on this ground of limitation, application could not have been rejected, particularly when circular prescribing time limit is without authority of any statutory provision, act and rules supported. 4.2 It is settled law that the time limit prescribed by the Board Circular is not binding as ....

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....e said to have been committed by the tribunal in passing the impugned order. Section 149 is applicable at the relevant point of time. In fact, the questions as proposed by the revenue cannot be termed as substantial questions of law as the issue is squarely covered by a decision of this Court in the case of Inter Continental (India) Vs. Union of India; (2003) 154 ELT 37 and the same is also upheld by the Supreme Court; 2008 SCC Online SC 22 = 2008-TIOL-83-SC-CUS. The above mentioned judgment of Gujarat has attained finality as in the proposal for fling SLP before Hon'ble the Supreme Court of India against order dated 02.02.2021, it has been decided not to file SLP in this case (A-2). Learned counsel for the respondent has further produce....