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2015 (11) TMI 1081 - AT - CustomsRe-export the containers within six months from the date of their importation - exemption from payment of duty under Notification No. 104/94 dated 16.3.1994 - validity of evidence being computer printout showing the location of each container - whether the documents submitted by the appellant indicating the location of the containers in various ports of the world should be accepted or not as proof of re-export - Confiscation of goods - Imposition of redemption fine - Held that:- location of the container varies with time. But, the printouts indicate the location to be outside India, except in case of 11 containers. We see no reason to disbelieve the statement of the Counsel that the printout clearly indicates the present location of the containers. More so when the shipping line which deals with hundreds of containers would not be expected to manipulate the website records for a few containers for which demand of duty has been raised. We, therefore, accept the evidence provided by the learned Counsel. - when the appellant himself certifies these copies, there should be no reason to reject this evidence. It would be rather unfair to expect the appellant to get a certificate from various port authorities all over the world when Revenue has not proved that the evidence submitted is false. In this view of the matter, we reject the finding of the Commissioner. Therefore, the remand is only for the purpose of determining the duty payable on the 11 containers as well as the penalties and redemption fine, which should naturally be proportionate to the amount of duty which is payable. - Decided partly in favour of assessee.
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