1999 (12) TMI 450

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..... ts. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with the consent of both sides after waiving deposit. 2. Notice was issued to the appellant proposing recovery of duty leviable on polypropolyne chips cleared under the two bills of entry referred to in the annexure to the notice. Recovery was proposed on the ground that the benefit of duty-free importation in ter .....

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..... f bills of entry referred to in the show cause notice and adjudicating order. The Departmental Representative today produced a letter signed by the Deputy Commissioner saying that the bills of entry were not available on record. It is beyond our understanding how the bills of entry referred to in the notice and the order are not available on record. Apart from the fact that the Custom House rightl .....

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..... en in the manufacture of the goods exported. The notice does not disclose any such evidence. 5. At the request of the Advocate for the appellant we record that if the appellant had not imported the goods in question, and hence not claimed the benefit of notification, the duty in question would not be recovered from it. Duty is leviable on imported goods by the importer, which, in pursuance o .....

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