C/10615/2023 — GRASIM INDUSTRIES LTD vs Customs Ahmedabad

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD

REGIONAL BENCH, COURT NO. 1

CUSTOMS APPEAL NO. 10615 OF 2023 [Arising out of OIO-AHM-CUSTM-000-COM-026-19-20 dated 21/05/2020 passed by Commissioner of CUSTOMS-AHMEDABAD-I]

GRASIM INDUSTRIES LTD …..Appellant A3 ADOTUA Birla Centre s k ahire Marg worli, Mumbai, Maharashtra-400030 VERSUS

Commissioner of CUSTOMS AHMEDABAD …..Respondent Office of the Pr. Commissioner of Customs,. 1st Floor, Customs House, Opposite Old High Court,
Navrangpura, Ahmedabad, Gujarat-380009

APPEARANCE: Shri. Rajkumar Maji, Advocate for the Appellant Shri. Sanjay Kumar, Superintendent (AR) for the Respondent

CORAM: HON'BLE MEMBER (TECHNICAL), MR. RAJU HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA

FINAL ORDER NO .A / 10456 /2024

      DATE OF HEARING: 21.02.2024 
                                                 
              DATE OF DECISION: 21.02.2024 

RAJU This appeal has been by GRASIM INDUSTRIES LTD against denial of the benefit of RoDTEP Scheme in respect of 13 Shipping Bills.
2. The learned counsel for appellant has clarified that their exported goods in 13 Shipping Bills. In the column ‘I’ of the Shipping Bill, they had clearly indicated their intention to claim the benefit of RoDTEP Scheme.
3.

ppellant has clarified that their exported goods in 13 Shipping Bills. In the column ‘I’ of the Shipping Bill, they had clearly indicated their intention to claim the benefit of RoDTEP Scheme.
3. Revenue is of the opinion that the appellant had failed to disclose it the proper column which is column ‘D’ of the Shipping Bills. A copy of the shipping bill is reproduced below:-

2 | P a g e C / 1 0 6 1 5 / 2 0 2 3 - D B

Heard both sides, learned AR relies on the impugned order. 5. Revenue is of the opinion that the appellant had not claimed the benefit of the said scheme at the time of filing Shipping Bill and that is why the benefit has been denied. The impugned order is states as follow:

3 | P a g e C / 1 0 6 1 5 / 2 0 2 3 - D B

“w.e.f 01.01.2021, it is mandatory for the exporters to indicate in their shipping Bill whether or not they intend to claim RoDTEP on the export is not specifically claimed in the Shipping Bill, no RoDTEP would accrue to the exporter.”

5.1 We find that this statement is totally incorrect and false. The only error committed by the appellant was that instead of column ‘D’, they have claimed the benefit of column ‘I’.
6. The impugned order is set aside and appeal is allowed with consequential relief.

(Dictated and pronounced in the open Court)

(RAJU)
MEMBER (TECHNICAL)

 (SOMESH ARORA) 

MEMBER (JUDICIAL)

Prachi