,MANU/DE/6559/2023
Yashwant Varma#Dharmesh Sharma#20DE1000Judgment/OrderDHC#MANUDharmesh Sharma,DELHIAdjudicating Authority#Bearing#Bill of Entry#CEGAT#Central Excise#Company#Conversion of Shipping Bill#Customs Authorities#Decision#Division Bench#Drawback#Duty Drawback#Evidence#Excise Duty#Exemption#Exemption Notification#Export#Export Goods#Export Promotion Scheme#Factory#Foreign Exchange#Gold#Goods#Home Consumption#Import#Imported#Imported Goods#India#Interest#Interpretation#Jewellery#Limitation#Notification#Order#Person#Possession#Proceeding#Proper Officer#Public Interest#Question of Law#Rate of Duty#Reason to Believe#Refund#Remand#Sale Proceeds#Service#Shipping Bill#Special Economic Zone#Statement#Tax#Tax Payable#Tribunal#Value#Warehouse2023-9-2922880,22887,22599,22610,89942,21650,22643,22623,2043 -->
MANU/DE/6559/2023
IN THE HIGH COURT OF DELHI
CUSAA 30/2021, CM Appl. 30316/2021, CUSAA 31/2021, CM Appl. 30363/2021, CUSAA 32/2021 and CM Appl. 30365/2021
Decided On: 26.09.2023
Appellants: Commissioner of Customs Vs. Respondent: M.D. Overseas
and
Appellants: Commissioner of Customs Vs. Respondent: Gulab Impex Enterprises Limited
and
Appellants: Commissioner of Customs Vs. Respondent: Kanak Export
Hon'ble Judges/Coram:
Yashwant Varma and Dharmesh Sharma JUDGMENT
Dharmesh Sharma, J.
1. The instant Appeals have been preferred by the Commissioner of Customs, Air-Cargo Export, New Delhi1 under Section 130 of the Customs Act, 19622 assailing the orders dated 24 February 2020 passed by Custom, Excise and Service Tax Appellate Tribunal3, whereby it allowed the amendment of documents filed with the Commissioner of Customs at the time of export of Gold Jewellery and Gold Medallions, purportedly in exercise of powers under Section 149 of the Act. All these appeals raise common questions of law, so are being adjudicated through this common judgment.
2. The exposition of facts leading to the filing of the present appeals is that the respondents filed applications under Section 149 of the Act on 14 March 2017 seeking amendment in their shipping bills filed at the time of export of Gold jewellery and Gold medallions during the period 01 April 2014 to 31 March 2015. It was claimed by Respondents that they are seeking amendment as they had not entered the declaration for claim of Service Tax Rebate4 which was required to be made in electronic shipping bill as per paragraph 2 of the Notification No. 41/2012-Service Tax : MANU/DSTX/0086/2012 dated 29 June 2012.5 Accordingly, by way of amendment, they wanted to endorse the said declaration on the said shipping bills so that they could claim STR under the relevant notification. It is an admitted case that the respondents also filed all the relevant documents viz. shipping bills, relevant invoices, airway bills, bank realization certificate, etc. along with their applications for amendment as required vide Section