2024 (11) TMI 416

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....o an order of the CESTAT allowing the appeal of the assessee / respondent for conversion of shipping bills. 3. The petitioner had exported hydrogenerated caster oil / 12 hydroxy stearic acid, under various consignments during the period 1.4.1997 - 14.4.1998. Admittedly, at the relevant point in time, the exports were not covered under the DEPB Scheme. 4. While this is so, the Director General of Foreign Trade had issued Public Notice bearing No. 31(RE-98)/1907-2002 on 21.08.1998 invoking the powers conferred under paragraph 4.11 of the Exim Policy 1997 - 2022 vide S.O.No. 283(E) dated 31.03.1997. In terms of that Public Notice, the benefits under the DEPB Scheme were extended to various commodities as notified in Annexure A thereto. ....

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....application. 10. The Public Notice makes it clear that exports during the period 14.4.1997 - 14.4.1998 would be covered by the benefit under that Notice. The denial of the petitioner's request is thus contrary to the very object of the Public Notice, both in letter and spirit and the order of the CESTAT is thus upheld. 11. That apart, the petitioner had earlier approached this Court seeking a mandamus for disposal of its representation seeking conversion of benefits and by order dated 16.03.2009, the representation had come to be disposed adverse to the petitioner. An appeal had been filed before the Tribunal on 22.06.2010, and the matter stood remanded to the file of the jurisdictional Commissioner, with the following observation....

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....to pass fresh orders after hearing the petitioner. However, the Tribunal had categorically noted that, exports for the period 1.4.97 to 14.4.98 were covered under Public Notice dated 21.08.1998. 13. No appeal has been filed by the Customs Department challenging order dated 22.06.2010 and having acceded to the directions issued, a different view cannot be canvassed now. 14. The substantial questions of law that have been admitted by this Court on 01.04.2013 are extracted below:- "1. When Section 149 of the Customs Act is self-contained in so far as the procedure regarding the document is concerned, whether the Tribunal is right in holding that the stand taken by the Department is too hyper technical? 2.That the Depart....