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2013 (6) TMI 371 - HC - CustomsExemption from customs duty - ATA Garnet System - Notification No. 157/90-Customs - proof of re-export of goods - held that:- The Certificate of Disposition was produced as part of the record. The order of the Appellate Commissioner reveals that this was produced before that authority too, even though while rejecting the claim the document was not adverted to. To the Court, the certificate issued by the US authorities appears to be a valid proof of re-exportation of the goods against the said Carnet. It is important to note that none of the authorities which dealt with the matter disbelieved the authenticity of the Certificate of Disposition. Moreover, we also notice that the Letter of Evidence dated 24-6-2009 issued by USCIB to the petitioner clarifies that the goods had been re-exported. The findings of the respondents were therefore unjustified and unreasonable, as the Appellate Commissioner and the revisional authority failed to take into account relevant and material facts. - Decided in favor of assessee.
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