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2018 (7) TMI 1229 - AT - CustomsDuty free import of goods to be re-exported - N/N. 97/79 dated 2nd May 1979 read with Custom House Public Notice No. 48 dated 22.03.1982 - denial of benefit of notification on the ground of non-submission of proof of re-exportation - Held that:- It is an admitted fact on record that in respect of 16 containers, the appellant did not produce any documentary evidence to show that the said containers imported by the appellant were re-exported. Since the condition of the Notification dated 02.05.1979 has not been complied with by the appellant in proper perspective, the benefit contained therein should not be available to the appellant. Further, the appellant had not produced any other evidence before the authorities below to show that the documents / records in relation to the disputed containers were destroyed in fire. Furthermore, the premises where fire took place does not belong to the appellant and the same belongs to another Company namely, M/s Armstrong Smith Ltd. Since no plausible evidence was produced by the appellant to demonstrate that the containers imported by it were in fact re-exported, the conditions prescribed in the Notification dated 02.05.1979 have not been complied with, for getting the benefit contained therein. Benefit of notification rightly denied - demand upheld - appeal dismissed - decided against appellant.
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