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2013 (8) TMI 357 - CESTAT AHMEDABADStay application – oil has been supplied to the various merchant vessels - shipping bill was cleared for export by the customs authorities indicating on the shipping bill that "bonded bunker not to be landed". This would indicate that the warehoused gas oil. when they were imported duty free, has been removed from their warehouse for loading on to the vessel which is on a foreign run. - assessee had deposited the amount during the investigation as against the confirmed demand – Held that:- amount deposited by the assessee was enough deposit to hear and dispose the appeals - assessee was able to demonstrate that the goods which were cleared from their bonded warehouse had been loaded on to the foreign going vessel which was their prime responsibility - combined reading of Section 69 and 88 would indicate that once the goods were loaded or taken on board of any foreign going vessel - they had to be considered as exported out of India was a correct proposition - the invoices had been raised by the assessee which were paid by the purchaser of the gas oil and the bank remittance certificate clearly indicates an invoice number which was raised by the assessee – Applications for the waiver of pre-deposit of the balance amounts involved were allowed and recovery stayed - decided in favour of assessee.
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