TMI Blog2015 (12) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the goods to be lead scrap rails. As the material sent by the foreign supplier is different than the material ordered for by the respondents, documents are bound to be different. It was in that scenario that the request was made to the Customs for re-export of the good, Commissioner has correctly come to a finding that in terms of the purchase order, recipient had ordered for lead scrap radio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the goods imported were Lead Scrap Radio whereas the goods sent by the foreign supplier were Lead Scrap RAILS which require the export license. 3. The fact that goods were different than the order stand accepted by the respondents, but they have submitted that in terms of purchase order, lead scrap radio was to be sent, which does not require any license. From the purchase order, Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has correctly come to a finding that in terms of the purchase order, recipient had ordered for lead scrap radio and in the absence of any evidence, intention of importer can not be doubted. We also find that no remittance has been made by the recipient to the foreign supplier. 5. In view of the above, we find no infirmity in the appeal filed by the Revenue and is accordingly rejected. (Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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