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2015 (12) TMI 722 - AT - CustomsPermission for re-export of goods - Non imposition of redemption fine - Held that:- It is not the Revenue’s case that purchase order was for lead scrap Rail. However, they are simplicitor referring to documents issued by the foreign supplier indicating the goods to be lead scrap rails. As the material sent by the foreign supplier is different than the material ordered for by the respondents, documents are bound to be different. It was in that scenario that the request was made to the Customs for re-export of the good, Commissioner has correctly come to a finding that in terms of the purchase order, recipient had ordered for lead scrap radio and in the absence of any evidence, intention of importer can not be doubted. We also find that no remittance has been made by the recipient to the foreign supplier. - No infirmity in impugned order - Decided against Revenue.
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