2024 (11) TMI 806

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....ON'BLE MR AJAY SHARMA , MEMBER ( JUDICIAL ) Shri AB Nawal , Cost Accountant for the appellant Shri Ram Kumar , Assistant Commissioner ( AR ) for Revenue ORDER PER : C J MATHEW The limited issue in this appeal of M/s John Deere India Pvt Ltd is the manner in which export consignments of their were dealt with by the customs authorities during the period between 'in principle debonding....

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.... effected between January 2021 and 16th September 2021 with the final debonding ordered after issue of 'no due certificate' on 23rd August 2024 by the customs authorities 3. Learned Cost Accountant submitted that the appellant had sought formal approval for conversion of shipping bills from that of 'export oriented unit (EOU) scheme' to that under 'claim for drawback' in accordance with section....

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....held that, in the absence of such enabling empowerment stipulation, restrictions put in place by Central Board of Excise & Customs (CBEC) is contrary to law. He has relied upon the decision of the Tribunal in, among others, that of Seco Tools India Pvt Ltd v. Commissioner of Customs (Export), Air Cargo Complex, Mumbai in order [final order no. A/85916/2022 dated 29th September 2022] disposing off ....

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....t and direct the original authority to decide the matter afresh within the framework of section 149 of Customs Act, 1962 on the propriety of the changes sought for in the shipping bills. Appeal is, accordingly, disposed off.' 7. Furthermore, it has been brought to our notice that, on the same set of facts and circumstances, the competent authority had rejected these 155 bills pertaining to expo....