| The Tax Publishers2020 TaxPub(EX) 1081 CUSTOMS ACT, 1962
Section 129B
As per Commr. decision it was categorically decided that assessee was not entitled to clear import goods against the DFIA Licences and also directed to pay applicable customs duty and in this undisputed position, only remedy left with assessee was to file appeal before this Tribunal. Appeal was maintainable in terms of section 129 (1).
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Order of Appellate Tribunal - Maintainability of appeal before Tribunal - Entitlement to DFIA benefit -
The issue involved in appeal was as to whether assessee was entitled to claim DFIA benefit under Transferable DFIA No. 0310863589, dated 9-6-2020 and 0310833517, dated 19-3-2020, both issued in terms of Customs Notification No. 19/2015-Cus., dated 1-4-2015 for the import of Inshell Walnut covered under the description of Fruit/Food Flavour/Dietary Fibre against Export of Biscuits as per SION E-5. Held: Decision against which this appeal was filed, was admittedly taken by Principal Commissioner of Customs which was merely communicated by the lower officer. As per Commissioner's decision, it was categorically decided that assessee was not entitled to clear import goods against the DFIA Licences and also directed to pay applicable customs duty. In this undisputed position, only remedy left with assessee was to file appeal before this Tribunal. Appeal was maintainable in terms of section 129 (1).
REFERRED : Commr. of Cus. (Import), Mumbai v. Dilip Kumar and Company & Ors. 2018 (361) ELT 577 (SC) : 2018 TaxPub(EX) 737 (SC), Ravi Prakash Refineries (P) Ltd. v. State of Karnataka 2017 (349) ELT 5 (SC), CCE, New Delhi v. Connaught Plaza Restaurant (P) Ltd., New Delhi (2012) 13 SCC 639 : 2012 (286) ELT 321 (SC) : 2012 TaxPub(EX) 1651 (SC), UOI v. Madras Steel Re-Rollers Association 2012 (278) ELT 284 (SC) : 2012 TaxPub(EX) 517 (SC), Commr. of Cus. & Central Excise v. MP Steel Corporation 2003 (154) ELT 12 (SC) : 2003 TaxPub(EX) 591 (SC), Standard Pencils (P) Ltd. v. Collector. of C. Ex. (2002) 7 SCC 433 : 2002 (145) ELT 278 (SC) : 2002 TaxPub(EX) 1600 (SC), Jain Exports (P) Ltd. v. UOI (1988) 3 SCC 579 : 1992 (61) ELT 173 (SC) : 1992 TaxPub(EX) 653 (SC), FS Enterprise v. State of Gujarat 2020 (32) GSTL 321 : 2019 TaxPub(GST) 1315 (Guj-HC) and Shah Nanji Nagsi Exports (P) Ltd. v. UOI, Ministry of Commerce & Industry, Directorate General of Foreign Trade and Joint Director General of Foreign Trade 2019 (367) ELT 335 (Bom.).
FAVOUR : In assessee's favour.
A.Y. :
IN THE CESTAT, AHMEDABAD BENCH
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