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2018 (5) TMI 1947 - AT - CustomsImplementation of the Indo Sri Lanka Free Trade Agreement for import of 1423 nos. of ‘visicoolers/ refrigerated display cabinets’ - Benefit of N/N. 19/2000-Cus (NT) dated 1st March 2000, read with notification no. 26/2000-Cus dated 1st March 2000 - primary allegation is that the said goods, after import by appellant, had been shipped to M/s Haikawa Industries P Ltd, Sri Lanka for reimport thereafter to circumvent the condition in notification to avail exemption. HELD THAT:- A disposition of the issue on merit against the applicant without touching upon the issue of jurisdiction which, if ultimately decided against Revenue, would saddle them with a detriment that should never have been. On the other hand, postponement of decision on merit is not to the detriment of Revenue. Owing to this distinction of consequences, the Tribunal has been deferring the determination of such disputes, on merit, by remanding the matter back to the original authority for awaiting a finality on jurisdiction. This would best serve the ends of justice. Appeal disposed off by way of remand.
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