Home Case Index All Cases Customs Customs + AT Customs - 2010 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 359 - AT - CustomsDrawback – artware - Handicraft of iron artwares - appellant claimed the benefit in terms of serial No. 73.27(ii) of the Drawback Schedule, where the item was described as “handicrafts of iron artwares - EPCH certificate dated 11-8-2000, which is seen to be endorsed on the relevant invoice and, apparently, was not considered by the Commissioner, shows that the goods were ‘handicrafts of iron.’ What now requires to be shown is that the goods were artwares - No samples of the goods, barring a piece of ‘iron press with chimney,’ have been produced by the appellant before us to enable us to sit in judgment over the finding recorded by the learned Commissioner - no visual appeal to the Commissioner – Lower authority finding upon visual examination cannot be interfered – Drawback claim be allowed in respect of only one item – Penalty to be requantified
|