Custom, Excise & Service Tax TribunalSrini Pharmaceuticals Ltd vs Commissioner Of Customs (Airport & Air ... on 5 April, 2013CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH
CHENNAI

Appeal No. C/S/212/2011 & C/262/2011

[Arising out of Order-in-Original No.  314/2011 dt. 30.5.2011      passed by the Commissioner of Customs (Airport & Aircargo), Chennai] 

For approval and signature :

Honble Shri P.K. Das, Judicial Member
Honble Shri Mathew John, Technical Member


1. Whether Press Reporters may be allowed to see the Order for publication as per  Rule 27 of the CESTAT (Procedure) Rules, 1982?	                         							 :

2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not ?	             						:

   3. Whether the Members wish to see the fair copy of the order ?  :    

4. Whether Order is to be circulated to the Departmental authorities ?									:


Srini Pharmaceuticals Ltd.				Appellant

         Versus

Commissioner of Customs (Airport & Air Cargo)
Chennai							RespondentAppearance:Shri S. Sankaravadivelu, Advocate                            For the Appellant

Shri K.S.V.V. Prasad, JC (AR)                                        For the Respondent

CORAM :
Honble Shri P.K. Das, Judicial Member
Honble Shri Mathew John, Technical Member


Date of Hearing : 5.4.2013
    Date of Decision  :  5.4.2013

FINAL ORDER No.


Per P.K. Das1. The issue involved in this appeal is in a narrow compass. Hence, after disposing the stay application, the appeal is taken up for hearing.2. Heard both sides and perused the records.3. The appellants are engaged in the manufacture of bulk drugs and drug intermediates. Ld. Commissioner observed that the appellant had imported raw materials under Advance Licence scheme but failed to fulfil the export obligation against the respective advance licences. Hence there is a demand of duty along with interest and penalty.4. Ld. Advocate submits that DGFT authorities by letter dt. 19.5.2011 had ordered for clubbing of advance licences.  He further submits that by letter dt.20.5.2011, they have communicated the said letter to the Commissioner of Customs. We find that by letter dated 19.5.2011, the Joint Director General of Foreign Trade informed that the export obligation against advance licences have been clubbed as per para 4.20.3 of Hand Book Policy 2009-14 and regularized in terms of Para 4.28 of Hand Book (Vol.I) 2009-14.  The matter is required to be examined in the light of the letter of DGFT. It is appropriate that the matter is to be remitted to the original authority to decide afresh in light of letter dt. 19.5.11 of JDFT.  Accordingly, the impugned order is set aside and the matter is remanded back to the Commissioner of Customs for de novo adjudication in accordance with law.  The adjudicating authority shall give opportunity of hearing to them before decision. Appeal is allowed by way of remand. Stay application is disposed of.(Dictated and pronounced in open court)




     (MATHEW  JOHN)                                       			    (P.K.DAS)
  TECHNICAL MEMBER                            			    JUDICIAL MEMBER


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