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2016 (8) TMI 478 - AT - CustomsClassification – import or Oleo Pine Resin – classifiable under CTH 1301.90 or CTH 1301.10 - exemption denied by revenue - burden of proof on department – Held that: - The case rested on the evidence if any whether available on record to show that the goods came to India were processed with the aid of power. In absence of any enquiry by Revenue or any evidence received from the Mission abroad., it is difficult to conceive that the goods were processed abroad with the aid of power. Bonafide belief of appellant on the basis of certificates issued by forest department of sri lanka cannot be ruled out without Revenue leading to any cogent evidence to the contrary – appeal allowed.
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