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2015 (3) TMI 1070

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..... rders - The DEPB import licences used for the original clearance are also made available. All there documents were made available to the Revenue at the time of re-export of the goods. After seeing all these documents examination order written is “Examination carried out under Supervision of AC (DE) of Superintendent (DE) in the person of CHA REP”. Non mention of a specific noting that ‘identity established’ can not be made as the grounds that identify of the goods was not established. Rather non-mentioning of any comment on identity of goods established has to be inferred in favor of the appellant in view of the clear intention/request as made in their letter dt 17/5/2012 and it has to be held that identity of the goods was established. - D .....

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..... ion was granted by DC, Mundra no objection was raised to non-establishing of the identity of imported rubber at the time of exports. It was the case of the appellant that not raising any objection at the time of export means that the identity of the goods was established as all the relevant details like Import Invoice, packing list and the quantity was duly indicated in the shipping bills filed by the appellant. Learned Advocate made the Bench go through the relevant letter dt 17/5/2012 written to the DC, Mundra relevant shipping bill. It was his case that it is not the fault of the appellant if, the said letter dt 17/5/2012 was not put up to Commissioner as per Circular No. 75/2000 dt 11/9/2000 and that appellant was correctly and lega .....

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..... en he could have put up the file to Commissioner Customs for appropriate orders. Further, it is observed from appellant s letter dt 17/5/2012, S/B No. 9868594 dt 16/7/2012, shipping invoice packing list etc. that the details of imports made in Bills of entry No, quantity of goods imported and import invoice numbers the packing lists were also made available to the department at the time of examination of re-exported goods. The DEPB import licences used for the original clearance are also made available. All there documents were made available to the Revenue at the time of re-export of the goods. After seeing all these documents examination order written is Examination carried out under Supervision of AC (DE) of Superintendent (DE) in the .....

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