GUJARAT AMBUJA EXPORTS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this petition under Article 226 of the Constitution of India, the petitioners seek the following substantial reliefs:

(2.) THE facts of the case as stated in the petition are that the petitioner No. 1 is a public limited company engaged in the business of exporting various edible items, including wheat flour (maida). As Maida was not an excisable item, the petitioner company had not undertaken the AR4 procedure and had exported the goods as merchant exporter. The maida was packed in single white Polyprophylene (P.P.) bags, which were purchased by the petitioner company from the manufacturer after payment of duty. Thus, maida, the export item was packed in P.P. bags that had borne excise duty. The said goods were exported from Jamnagar under free shipping bills.

(3.) MR . Jitendra Malkan, learned Counsel appearing on behalf of the respondents, supported the impugned order and submitted that the letter dated 5.1.1999 was not an appealable order and as such the Tribunal was justified in dismissing the appeal on the ground that the same was not maintainable. Mr. Malkan also relied upon the affidavit in reply filed by the Assistant Commissioner of Customs, D.O., Jamnagar, wherein it was stated that the letters dated 29.9.1998 and 5.1.1998 were not decisions or orders passed by the Commissioner of Customs as an adjudicating authority, hence, the case does not fall under any of the provisions made under Section 129A of the Act, and that, the Tribunal had rightly dismissed the appeal by holding that the same was not maintainable against a letter (executive instructions).