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2015 (9) TMI 766 - HC - CustomsBenefit of exemption notification no. 29/1999 Used in goods which are sold in domestic market Department challenging impugned order of Tribunal by which benefit of exemption notification No.29/1999 was extended to imported goods, even if it is used in goods which are sold in domestic market instead of using them in export goods Held that:- Admittedly neither in orders passed by Commissioner nor Tribunal, recorded relevant portions of Notifications required - There were contradiction between finding rendered by Adjudicating Authority and finding of Tribunal Also statements given by persons concerned are also adverse to extent that there was intention on part of first respondent to use imported goods primarily for local sales In view of contradiction between findings of Adjudicating Authority and Tribunal, present court do not think it fit to answer questions of law, except remanding matter to Tribunal to consider claim of first respondent in light of findings of Commissioner Appeal allowed by way of remand to Tribunal Order of Tribunal set aside Decided against Revenue.
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