KEDIA (AGENCIES) PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The following question of law arises for consideration:-

(2.) The appellant had exported 155 consignments of Cutch Block (Acacia Catechu) during the period from 1-6-2008 to 16-3-2009 as free shipping bills. These did not contain a declaration which was required by virtue of a Notification dated 1-4-2008, which mandated such condition, for claiming export incentive. The appellant thereafter applied to the Range Office of the Directorate General of Foreign Trade in Kolkata for duty credit entitlement under the relevant scheme, i.e., Vishesh Krishi Gram Upaj Yojna (VKUY/VKGUY). The application was denied and an objection was raised by the Custom Officer on the basis of Paragraph 3.23.8 of the Handbook of Procedures that the absence of declaration was fatal and that the appellant was not entitled to the benefit vis-a-vis customs duty under the scheme.

(3.) The Commissioner of Appeals, however, set aside the order upon an examination of the relevant provisions of the Act as well as entries in Appendix-37A to conclude that the exported goods conform to what was prescribed. The Revenue appealed.