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2019 (4) TMI 1706 - AT - CustomsBenefit of N/N. 62/2007-Cus - iron ore fines of Fe content - denial of benefit on the ground that iron content is 62.31% - principles of natural justice - HELD THAT:- There is no definite conclusion can be arrived at regarding the Fe content of the iron ore fines which were exported. There is no evidence to show that either of the two reports is wrong. There is also no third report to substantiate either of the two reports. Re-testing is impossible because there is no sample left. No definite conclusion can be arrived at regarding the iron ore content of the iron ore fine which were exported. Therefore, no definite conclusion can be arrived to decide whether or not the appellant is entitled to the benefit of the exemption benefit of notification No. 62/2007-Cus, dt. 03.05.2007. Since the exemption notification is a general rule, any benefit of doubt must be held against the appellant and in favour of Revenue. Appeal allowed - decided in favor of Revenue.
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