2025 (12) TMI 135

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.... Exports-2/2010/1973 dated 12/13.12.2017 passed by the Development Commissioner, Falta Special Economic Zone, Nizam Palace, 2nd MSO Building, 4th Floor, 234/4, A.J.C. Bose Road, Kolkata - 700 020. 2. Since the issues involved in these two appeals are the same, both are taken up together for decision by a common order. 2.1. As the issue involved in both the appeals are the same, we are taking up the Appeal bearing No. C/75607/2022 for deciding the issue on hand. The findings in this appeal shall thus be equally applicable for Customs Appeal No. 75608 of 2022 also. 3. The facts of the case are that the appellant is a Limited Company duly incorporated under the Companies Act, 1956 and is engaged in the business of export on the streng....

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....e FSEZ authority under their letter dated 20.09.2007 for proper valuation of the goods. Accordingly, AEPC vide their letter under reference no. AEPC/KOL/07-08/369 dated 25.09.2007 had intimated that the value of the Men's Cotton Knitted T-Shirts under said invoices of the appellant should be Rs.230/- to Rs.240/- per piece. The said letter was received on 05.10.2007. 3.3. Thus, vide letter dated 17.10.2007 before the Ld. Development Commissioner, the appellant prayed for balance drawback claim in accordance with valuation made by AEPC. Reminder was made on 03.12.2007 by the appellant again. At the instance of the authorities, on 03.01.2008 the appellant filed an application for supplementary drawback under Rule 15 of Customs, Central ....

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....er than that of Commissioner and therefore, no appeal can be preferred against the said order before the Commissioner (Appeals) and as such, the appeals are not maintainable, being without jurisdiction. 3.7. Under the belief that there was no other remedy available with them, the appellants challenged the order passed by the Development Commissioner, FSEZ, Kolkata before the Hon'ble High Court at Calcutta by preferring another writ petition being WPO 325 of 2018 [M/s. Promising Exports Ltd. & Anr. Vs. Union of India & Ors]. The Hon'ble High Court disposed of the writ petition being WPO 325 of 2018 by granting liberty to the appellant to file appeal against the order passed by the Development Commissioner, FSEZ, Kolkata dated 12.12.2017 b....

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.... authorities were received. Ultimately, the matter was referred to the Apparel Export Promotion Council (in short 'AEPC') by the FSEZ authority under their letter dated 20.09.2007 for proper valuation of the goods. Accordingly, AEPC vide their letter under reference no. AEPC/KOL/07-08/369 dated 25.09.2007 had intimated that the value of the Men's Cotton Knitted T-Shirts under said invoices of the appellant should be Rs.230/- to Rs.240/- per piece. The said letter was received on 05.10.2007. 6.1. Vide letter dated 17.10.2007 before the Ld. Development Commissioner, the appellant prayed for balance drawback claim in accordance with valuation made by AEPC. Reminder was made on 03.12.2007 by the appellant again. At the instance of th....