Danish Export Import Vs. Commissioner of Customs, Jcd

Danish Export Import vs Commissioner of Customs, Jcd

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 02, 2004

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Citation: sooperkanoon.com/33642
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: A T V.K., P Chacko
Decided On: Jan 02, 2004
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Danish Export Import

Respondent

Commissioner of Customs, Jcd

Legal References

Reported In: (2004)(93)ECC351

Excerpt

.....wrong rate of foreign exchange; that the exchange rate for dollar should have been applied at the rates certified by the bank of india for the relevant dates. he also emphasised that as far as the value of the export is concerned they have in fact exceeded the limit mentioned in the advance licence.3. shri v. valte, learned senior departmental representative, on the other hand, submitted that the appellants are not disputing the fact that they had not exported the goods to the extent it was mentioned in the advance licence; that the point now raised by them is applicability of exchange rate as per rates certified by bank of india which was never raised by them before the commissioner, that the show cause notice was issued to them and personal hearing was also attended to by the appellants; that as per section 14 of the customs act rate of exchange means the rate of exchange (1) determined by the central government, or (2) ascertained in such a manner as the central government may direct, for the conversion of indian currency into foreign currency or foreign currency into indian currency; that the exchange rate as confirmed by the bank of india is not the exchange rate recognized by the customs act.4. we have considered the submissions of both the sides. as rightly pointed out by the learned senior departmental representative the appellants have not disputed the fact that as per the advance licence, they were required to export goods weighing 75.285 mt against which they exported only 21.371 mt. accordingly, the action taken by the commissioner is within the purview of law. the appellants have never raised the question of rate of exchange applicable before the commissioner. on this count itself, they are barred from raising the new plea in these proceedings. further, it has not been brought on record by them that the rate of exchange adopted by the department was not according to section 14 of the customs act. we, therefore, find no merit in the appeal which.....

Full Judgment

1. M/s. Dinesh Export Import had filed this Appeal against the Order-in-Original No. 89/02 dated 22.8.02 passed by the Commissioner of Customs.

2. Shri M.A. Suhail, learned Advocate, submitted that the Appellants were granted quantity and value based advance licence; that according to the advance licence, they were required to export material weighing 75.285 MT against the FOB value of Rs. 44,75,800; that the Appellants had only exported material to the extent of 21.371 MT and could not achieve the export target due to slump in the international market; that they are not disputing their duty liability; that however, the Commissioner has worked out the duty liability after applying wrong rate of foreign exchange; that the exchange rate for dollar should have been applied at the rates certified by the Bank of India for the relevant dates. He also emphasised that as far as the value of the export is concerned they have in fact exceeded the limit mentioned in the advance licence.

3. Shri V. Valte, learned Senior Departmental Representative, on the other hand, submitted that the Appellants are not disputing the fact that they had not exported the goods to the extent it was mentioned in the advance licence; that the point now raised by them is applicability of exchange rate as per rates certified by Bank of India which was never raised by them before the Commissioner, that the show cause notice was issued to them and personal hearing was also attended to by the Appellants; that as per Section 14 of the Customs Act rate of exchange means the rate of exchange (1) determined by the Central Government, or (2) ascertained in such a manner as the Central Government may direct, for the conversion of Indian currency into foreign currency or foreign currency into Indian currency; that the exchange rate as confirmed by the Bank of India is not the exchange rate recognized by the Customs Act.

4. We have considered the submissions of both the sides. As rightly pointed out by the learned Senior Departmental Representative the Appellants have not disputed the fact that as per the Advance Licence, they were required to export goods weighing 75.285 MT against which they exported only 21.371 MT. Accordingly, the action taken by the Commissioner is within the purview of law. The Appellants have never raised the question of rate of exchange applicable before the Commissioner. On this count itself, they are barred from raising the new plea in these proceedings. Further, it has not been brought on record by them that the rate of exchange adopted by the Department was not according to Section 14 of the Customs Act. We, therefore, find no merit in the Appeal which is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Danish Export Import vs Commissioner of Customs, Jcd Same Subject Land Acquisition Same Judge A T V.K., P Chacko