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2017 (7) TMI 1136 - CESTAT MUMBAIGoods re-exported under bond - failure to produce proof of export - N/N. 42/2001-CE(NT) dated 26th June 2001 - Held that:- The procedure prescribes that the merchant-exporter is required to obtain CT-I certificate from the Central Excise officers concerned against which goods are supplied without payment of duty and for which bond is required to be furnished. It is the merchant-exporters who are required to pay the duty on such goods, along with interest, if the same are not exported - the contentions of the appellant that they are not responsible for failure to comply with procedure on the part of the merchant-exporter is tenable - appeal allowed - decided in favor of appellant.
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