MAHAKAL OVERSEAS Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THIS application for rectification of mistake has been filed by the appellants seeking rectification of mistake in the order A/82 -85/WZB/AHD/2009, dated 13 -1 -09.

(2.) HEARD both the sides. Learned consultant on behalf of the appellant submitted that the appellants had only submitted a check list for shipping bill and no shipping bill had been filed by them. It is his submission that CHA of the applicant had informed the department that they would like to take back the goods and their request dated 26 -6 -2008 was not considered and goods were examined. It is his submission that the goods were examined on 9 -7 -2008 sample was drawn and test result received on 17 -7 -2008 indicated that the goods were not basmati rice. He submits that they had placed order for basmati rice with the supplier. But he had sent non basmati rice. The learned consultant, submitted that their case cannot be considered as an attempt to export in view of the fact that no shipping bill had been filed and the examination was done by customs after submission of the letter for taking back the goods.

(3.) WE find that a common order was passed against four appeals and in all the cases it had been found that the exporters had declared the goods as basmati rice but on examination the same were not found to be non basmati rice. In this case also, the letter on which the appeals have relied upon states that the buyer has cancelled the order. In fact we also find that even though the appellant claimed that the CHA had written the letter and no shipping bill had been filed by them yet in the letters of both the CHA as well as the appellants, it has been stated that they had filed shipping bill No. 6215841, dated 18 -6 -2008. Therefore the submission of the consultant does not appear to be based on facts. Even otherwise, we find that the order in original has treated the offence as an attempt to export and once the goods have been brought to the customs area, it has to be held that there is an attempt to export. Thus, we do not find that there was any mistake in the order passed by this Tribunal and accordingly, the application for rectification of mistake is rejected. (Pronounced in Court)