TaxTMI 
TaxTMI 
2025 (3) TMI 749
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....enior Panel Counsel. ORDER PER This Writ Petition has been filed for a Mandamus, to direct the respondent to permit amendment of Shipping Bill No. 1977648 dated 04.01.2018, from a "Free Shipping Bill" to a "Shipping Bill for Claim for Drawback" in respect of re-export of goods in terms of Section 149 of the Customs Act, 1962 and further direct the office of the respondent to refund the amount ....
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....ioner, the petitioner was not allowed to clear the goods on which, the petitioner had paid duty. Under these circumstances, an Order was also came to be passed by the Joint Commissioner of Customs (Group-I) in Order-in-Original No. 60248 of 2017 on 11.12.2017 wherein it was ordered as follows:- i. I order for confiscation of the goods, declared as Black Pepper with an Assessable Value of Rs. 99,....
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....to avail the benefit of Rule 4(a) and 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995. 5. It appears that as against Order-in-Original No.69186 of 2019, the petitioner had also filed an appeal before the Appellate Commissioner, who by an Order dated 31.08.2020 vide Order-in-Appeal Seaport C. Cus. II No.916/2020, rejected the appeal. 6. Aggrieved by the same, the pet....
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....therefore it may not be proper to allow the management of the free shipping bill to drawback shipping bill to avail the benefit of duty drawback. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Senior Panel Counsel for the respondent. 10. The facts are not in dispute. The imported goods were not allowed to be taken outside the customs area an....