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2013 (10) TMI 847 - CESTAT NEW DELHIDiversion of export Goods OR Not – Waiver of Pre-deposit – Held that:- The goods had been cleared on 10/5/11 for export under bond - According to the appellant these goods could not be exported, as the buyers representative in pre-shipment inspection rejected the consignment as the same was not as per their quality specifications - According to the appellant for this reason only, the goods were returned to the factory - a consignment of the garments was available in the factory and the Jurisdictional Range Officer after inspecting the same has given a report that those goods are in accordance with the description given in the invoices, but still he has said that it cannot be proved that the goods available in the factory are the same as the goods cleared - the appellant did not intimate the return of the goods within 24 hours, the fact remains that they have produced Transport company’s GR and as such no inquiry has been conducted with the transporter - there was a consignment of Kaftans available in the factory which appeared to be covered by the export invoice - the appellant have a prima facie case in their favour - The requirement of pre-deposit of duty demand, interest and penalty waived for hearing of the appeal and recovery stayed - stay granted.
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