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2018 (4) TMI 1191 - AT - CustomsLiability of CVD - N/N. 4/2006-CE dt. 1.3.2006 as amended - Held that: - Bills of Entry filed along with invoices contain details of goods imported. The exporters details with evidences linking up with high sea sale invoices further linked up with Bill of Entry. Hence, the import from the designated exporter who is declared as manufacturer of cement based on the details in the invoices cannot be disputed. No contrary evidence that purchase is from a trader has also been submitted by the Revenue. Concessional rate of duty - Actual user condition - the department entertaining a view that concession claimed and allowed under the said notification is not correct, initiated proceedings against all the importer-appellants/CHAs - Held that: - Though same is post-importation, actual use based condition, the assessments were finalized accepting the claim of the appellant for such concessional duty. It would appear that officers had opportunity to satisfy themselves about the actual user condition. In case of possible doubt on such fulfilment, the requirement is to resort to provisional assessment and call for post-importation actual user confirmation. This was not done in the present case which will show that the assessing officer is satisfied with the claim made by the appellants - the eligibility to the CV duty concession as claimed by the appellant during the material time cannot be questioned much later without any evidence. Appeal allowed - decided in favor of appellant.
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