2025-VIL-2049-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs – Export of goods – Classification – Appeal has been filed by Appellant against Order-in-Original passed by Commissioner, wherein, Commissioner has allowed conversion of shipping bills from Duty Exemption Entitlement Certificate (DEEC) Scheme to Drawback Scheme and determined admissible drawback claim on basis of classification of goods determined by him – Whether classifications adopted by Adjudicating authority in impugned order are sustainable – HELD – Adjudicating authority had classified goods exported by Appellant under various sub headings such as CTHs 6102, 6103, 6104, 6105 and 6106 without giving any proper reason for such classification and determined different rates of drawback. Goods exported being knitted readymade garments have to be classified under any of Tariff Sub-headings of Chapter 61. All knitted readymade garments exported by Appellant under shipping bills in question are classifiable under CTH 6102 and drawback rate for said goods are to be fixed as per entry corresponding to CTH 6102. Classifications adopted by Adjudicating authority in impugned order are factually incorrect – Appeal disposed of - Delayed sanction of drawback – Entitlement of interest – Whether Appellant is entitled for interest on delayed sanction of drawback – HELD – Appellant had applied for conversion of DEEC shipping bills into Drawback shipping bills. Proper officer passed order rejected request for conversion of all shipping bills. Said rejection was set aside by this Tribunal vide Final Order. Vide Order-in-Original, Adjudicating authority allowed conversion of shipping bills in terms of order passed by Tribunal, however, he has not granted any interest for delayed sanction of drawback. Date of allowing conversion of shipping bills by Tribunal has to be considered as the ‘relevant date’ for computation of interest. Appellant should be eligible for interest after three months from date of passing of Tribunal’s order.
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