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2018 (9) TMI 672 - AT - CustomsEligibility for drawback - goods that were exported as ‘brass sanitary fittings’ valued at ₹ 76,75,321/- - Held that:- The shipping bill, at the time of export of the goods, did not vary the original description of ‘brass sanitary fittings’. Had the goods been something other than that conformed to this description, it was incumbent upon the assessing authorities to have this description amended to that which was appropriate to the report of examination before allowing the export - There is substantial difference between ‘nuts and bolts’ and ‘sanitary fittings made of brass’. In the absence of any evidence other than the examination report, the ground on which the drawback was denied by the competent authority does not appear to have the sanctity of law. It is difficult to accept the contention of Revenue that the goods that were exported were not ‘brass sanitary fittings - appeal allowed - decided in favor of appellant.
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