COMMISSIONER OF CUSTOMS Vs. THIRU AROORAN SUGARS LTD.

JUDGEMENT

(1.) THIS Civil Miscellaneous Appeal has been directed against the Final Order No. 1334 of 2008, dated 20 -11 -2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench Chennai. The first respondent has been engaged in manufacturing of raw sugar and used to export the same to foreign countries. Under the said circumstances, the first respondent has obtained Free Shipping Bill so as to export raw sugar to the concerned country and accordingly raw sugar has been removed on 10th August 2007 and on 29th August 2007 as per Let Export Order given by the concerned authority of port, raw sugar in question has been exported. During the interregnum period, a public notice has been issued so as to give certain benefit and on the basis of such public notice, the first respondent has applied to the Commissioner of Customs so as to convert the Free Shipping Bills into DEPB Shipping Bills. The Commissioner of Customs, Tuticorin has rejected the claim of the first respondent. Against the rejection, the first respondent has appealed before the second respondent, wherein the claim of the first respondent has been accepted. Against the order passed by the second respondent, the Department as appellant has filed Appeal No. 289/2008 before the CESTAT, wherein it has been held that the first respondent is entitled to get conversion sought for in the request. Against the order passed by the CESTAT, the present Civil Miscellaneous Appeal has been preferred at the instance of the Department, as appellant.

(2.) AT the time of admitting the present Civil Miscellaneous Appeal, the following substantial questions of law have been settled for consideration:

(3.) IN support of the contention, the following decisions are relied upon: