Home Case Index All Cases Customs Customs + AT Customs - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 537 - AT - CustomsImport against advance license - violation of conditions by availing MODVAT credit - suppression of facts - Held that: - the allegation and finding that appellant suppressed this vital fact at the time of import is without any basis. Further, from the records it was found that no effort has been taken to ascertain if the manufacturer of the export goods had, indeed, availed such credit. There is no statement of manufacturer or evidence of statutory register maintained by the manufacturing unit that has been placed on record. It would appear that the notice has been issued on surmises and assumptions that such credit had been availed on the inputs - appeal allowed - decided against appellant.
|