Allowed

Rani International Exporters & Importers v. the Principal Commissioner of Customs-Hyderabad - Customs

CESTAT13 Sept 2022C/30189/2020

Case brief

AI extract

What is this about?

Authentically hears appeals filed by various exporters regarding rejection of requests to convert DBK shipping bills to DFIA shipping bills under Section 149 of the Customs Act. The Tribunal finds the impugned order non-speaking and devoid of reasons. It sets aside the order, allows appeals, and remands the matter with a direction to the Principal Commissioner to pass a reasoned order within six w

What did the court decide?

Impugned non-speaking orders set aside. Appeals allowed by way of remand. Direction to Principal Commissioner to hear appellants and pass a reasoned order within six weeks.

Rani International Exporters & Importers vs the Principal… — Customs and Excise | CESTAT (2022)

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(1) Appeal No. C/30189-30195/2020

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CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD

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Division Bench - Court No. – I

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Misc. Application No. C/Cross/30189/2020 in

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Customs Appeal No. 30189 of 2020

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(Arising out of Order-in-Original No. C.No.S/02/Misc/120/2019-Cus Tech/1693/2019 dated 27.09.2019 passed by Office of the Principal Commissioner of Customs, Hyderabad)

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Rani International Exporters & .. APPELLANT Importers

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101, Sneha Sadan, 35 D Main Avenue Road, Santacruz(W), Mumbai, Maharashtra - 400 054.

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VERSUS

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The Principal Commissioner of .. RESPONDENT Customs Hyderabad-Customs Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

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Misc. Application No. C/Cross/30190/2020 in Customs Appeal No. 30190 of 2020 (Arising out of Order-in-Original No. C.No.S/02/Misc/112/2019-Cus Tech/1540/2019 dated .09.2019 passed by Office of the Principal Commissioner of Customs, Hyderabad) Rama Exporters .. APPELLANT 102, Sneha Sadan, 35 D Main Avenue Road, Santacruz(W), Mumbai, Maharashtra - 400 053. VERSUS The Principal Commissioner of .. RESPONDENT Customs Hyderabad-Customs Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

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Misc. Application No. C/Cross/30191/2020 in Customs Appeal No. 30191 of 2020 (Arising out of Order-in-Original No. C.No.S/02/Misc/528/2019-Cus Tech/1477/2019 dated .09.2019 passed by Office of the Principal Commissioner of Customs, Hyderabad)

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V A Global Business .. APPELLANT Plot No. 19/4, Vasant Nivas, Sector-12, Vashi, Navi Mumbai, Maharashtra - 400 703. VERSUS The Principal Commissioner of .. RESPONDENT Customs Hyderabad-Customs

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Appeal No. C/30189-30195/2020

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(2)

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Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

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Misc. Application No. C/Cross/30192/2020 in

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Customs Appeal No. 30192 of 2020 (Arising out of Order-in-Original No. C.No.S/02/Misc/14/2019-Cus Tech/1541/2019 dated .09.2019 passed by Office of the Principal Commissioner of Customs, Hyderabad) Spectra International Pvt Ltd., .. APPELLANT 4^th Floor, Grandeur Building, Veera Desai Road, Opp: Gundecha Symphony, Near Country Club, Andheri-West, Mumbai, Maharashtra - 400 053. VERSUS The Principal Commissioner of .. RESPONDENT Customs Hyderabad-Customs Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004. Misc. Application No. C/Cross/30188/2020 in Customs Appeal No. 30193 of 2020 (Arising out of Order-in-Original No. C.No.S/02/Misc/13/2019-Cus Tech/1475/2019 dated 09.09.2019 passed by Office of the Principal Commissioner of Customs, Hyderabad) Lykis Ltd., .. APPELLANT 4^th Floor, Grandeur Building, Veera Desai Road, Opp: Gundecha Symphony, Near Country Club, Andheri-West, Mumbai, Maharashtra - 400 053. VERSUS The Principal Commissioner of .. RESPONDENT Customs Hyderabad-Customs Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004. Misc. Application No. C/Cross/30193/2020 in Customs Appeal No. 30194 of 2020 (Arising out of Order-in-Original No. C.No.S/02/Misc/527/2019-Cus Tech/1478/2019 dated .09.2019 passed by Office of the Principal Commissioner of Customs, Hyderabad) Vipul Kumar Trading Co., .. APPELLANT Plot No. 19/4, Vasant Nivas, Sector-12, Vashi, Navi Mumbai, Maharashtra - 400 703.

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Appeal No. C/30189-30195/2020

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(3)

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VERSUS

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The Principal Commissioner of .. RESPONDENT Customs Hyderabad-Customs

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Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

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AND

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Misc. Application No. C/Cross/30194/2020

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Customs Appeal No. 30195 of 2020

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(Arising out of Order-in-Original No. C.No.S/02/Misc/14/2019-Cus Tech/1476/2019 dated 09.09.2019 passed by Office of the Principal Commissioner of Customs, Hyderabad)

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Sanzi Group Imp & Exp .. APPELLANT 4^th Floor, Grandeur Building, Veera Desai Road, Opp: Gundecha Symphony, Near Country Club, Andheri-West, Mumbai, Maharashtra - 400 053.

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VERSUS The Principal Commissioner of .. RESPONDENT Customs Hyderabad-Customs

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Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

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Appearance

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Shri Parvinder Pruthi, Consultant & Shri Keervani Advocate for the Appellant. Shri A V L N Chary, Authorised Representative for the Respondent.

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Coram: Hon’ble Mr. ANIL CHOUDHARY, MEMBER (JUDICIAL) Hon’ble Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL)

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FINAL ORDER No. A/30110-30116/2022

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Date of Hearing:13.09.2022 Date of Decision:13.09.2022

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[ORDER PER: BENCH]

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Heard Parties.

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The grievance of the appellants in these appeals is that they had applied for modification in the shipping bills as per Section 149 of the Customs Act. The grievance is that without giving them hearing, nor considering their representation, the prayer had been rejected by non speaking order. 2. We note that the impugned order reads as follows:

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(4) Appeal No. C/30189-30195/2020

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“Please refer to letters of M/s. Rani International Exporters & Importers dated 18.02.2019, 20.03.2019 on the above cited subject.

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In this regard, it is to inform that the Principal Commissioner has rejected your request made for conversion of DBK Shipping Bills to DFIA Shipping Bills.”

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Revenue is also in cross objection(s).

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Having considered the rival contentions, we find that the impugned order is a non speaking order and there appears to be no reason given as to why the prayer for modification of the shipping bills is rejected. In this view of the matter, we set aside the impugned order and allow these appeals by way of remand. We further direct the Respondent commissioner to hear the appellant(s) and after hearing the appellant pass a reasoned order in accordance with law. We hope and trust, such order shall be passed within a period of 6 weeks, from the date of receipt or service of this order.

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Cross objections also disposed.

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(Order dictated and pronounced in open court)

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(ANIL CHOUDHARY) MEMBER (JUDICIAL)

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(P. VENKATA SUBBA RAO) MEMBER (TECHNICAL)

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Jaya

Rani International Exporters & Importers v. the Principal Commissioner of Customs-Hyderabad - Customs

Case brief

What is this about?

What did the court decide?

Rani International Exporters & Importers v. the Principal Commissioner of Customs-Hyderabad - Customs

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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