Home Case Index All Cases Customs Customs + AT Customs - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 272 - CESTAT MUMBAIEOU engaged in the manufacture of Diamond Studded jewellery for export out of raw material (namely Gold/Diamonds) imported free of customs duty against a Bond – export consignment, when it travelled out of factory premises, was looted/robbed – revenue raise demand on ground of non completion of exportation for which Bond has been executed – held that it is not a case of removal of goods from warehouse – hence demand u/s 72 of Custom Act is not sustainable
|