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2018 (3) TMI 1504 - AT - CustomsBenefit of N/N. 39/1996 (Sl. No. 10) (vi), (viii) dated 23.07.1996 - denial on the ground that the original purchase order issued by DRDO has later been cancelled - Held that: - though at the time of import, the appellant claimed the exemption and were supported by due documents provided by DRDO, the later development created situation for dispute regarding the eligibility of the appellant for such exemption - the arbitration proceedings are yet to be concluded. In such situation, the matter regarding the validity of purchase order placed by RCI is still to be resolved by a due process. The present proceedings confirming the duty liability is pre-mature - matter remanded to the Original Authority to decide afresh after the outcome of the arbitration as ordered by the Defence Ministry - appeal allowed by way of remand.
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