CENTWIN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This matter arises for mention with reference to our Interim Order No. 348/2004 dated 7.6.2004 wherein we had directed the DR to get a report from the Commissionerate concerned as to why the relief consequential to our Final Order No. 1859/2001 dated 31.10.2001 was not granted to the appellants. The DR has placed on record, today, copies of a letter dated 19.8.2004 of the Assistant Commissioner of (Review Cell -AIR) in the O/O Commissioner of Customs, Chennai Airport. This letter, which was written in response to requisition of the SDR pursuant to the above Misc. Order of ours, says that "the Commissioner was unable to allow the conversion of Shipping Bills as per the request by the reporter, as the conditions specified for this purpose have not been fulfilled". Nevertheless, this letter of the Assistant Commissioner does not refer, to the Tribunal's Final Order No. 1859/2001 dated 31.10.2001.

(2.) We have heard the Ld. Consultant for the appellants and the DR for the respondents, and we are of the view that the appeal needs to be finally disposed of at this stage.

(3.) It has been pointed out by Ld. Consultant that, in respect of the imports made by them under two Bills of Entry, which were the subject -matter of Appeal No. C/9/2001, which was disposed of by Final Order No. 1859/2001 ibid, 14 exports were made, out of which the exports made under 11 Shipping Bills only were logged. Relevant particulars of the remaining three Shipping Bills without logging of exports have also been furnished by the Consultant, which are as under: