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2015 (3) TMI 731 - HC - CustomsExemption from customs duty for goods imported to India for the purpose of carrying out job work in India and for export of the job worked (finished) product - respondent had found that in certain cases, the petitioner had exported the finished goods after six months and thereby, it is liable to pay interest for the delayed period as stipulated in the Notification - non-submission of documents relating to imports made under the notification - Held that:- Though the petitioner contended that almost all the documents were already furnished to the authorities, but it was denied by the respondents and created alert and therefore, this is a disputed question of fact, which this Court is refrained to deal with the same and it is for the petitioner prove the same before the authorities. However, having regard to the facts and circumstances narrated above, this Court is not inclined to go into the merits of the case since the petitioner has been directed to submit the documents, which were admittedly pertaining to the period more than a decade ago, the difficulty expressed by the petitioner in retrieving the documents, appears reasonable and considering the same, this Court is of the view that the impugned order shall be set aside for the present and the petitioner is directed to produce all the relevant documents which were sought for by the respondents, within a period of one month from the date of receipt of a copy of this order. - Matter remanded back - Decided in favour of assessee.
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