CHAKIAT AGENCIES Vs. COMMISSIONER OF CUSTOMS, VISAKHAPATNAM

JUDGEMENT

(1.) THESE three appeals are filed against the Order (Original) No. 03/2003, dated 15 -3 -2003, passed by the Commissioner of Customs, Visakhapatnam.

(2.) THE brief facts of the case is as follows : - M/s. Panax Cashew, Bhubaneswar exported the consignment of 700 cartons of W240 Indian Cashew nuts kernels, packed in tins, valued at Rs. 37,22,170/ - under DEPB Scheme vide Shipping Bill No. 4001617, dated 20 -10 -2000 to M/s. American Dried Nuts Co. Ltd., Hong Kong. The goods were examined and allowed for export. The foreign buyer rejected the goods received. When the goods were re -imported, it was found that the goods were found to be Raw Cashew as against the Cashew nut kernel as declared in the Shipping Bill. Investigations were conducted by the Revenue and the proceedings were initiated and the show cause notice was issued as to why : -

(3.) SHRI M. S. Kumaraswamy, learned Consultant appeared for the appellants, M/s. Chakiat Agencies and Shri Suresh Kumar, learned Advocate appeared for the appellants, M/s. Panax Cashews and Anr. and Shri R. N. Viswanath, learned SDR appeared on behalf of the Revenue.