TMI Blog2017 (7) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were not required to comply with any such condition and that proof of completion of the export is obligated on the issuers of CT-I certificate. 3. It is contended by Learned Counsel for appellant that the original demand was for Rs. 16,22,786 of which ₹ 13,06,125 was dropped owing to production of proof of export. It is further contended that they are now able to produce proof of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to pay the duty on such goods, along with interest, if the same are not exported. 6. For the above reasons, 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 and, consequently, the duty liability does not sustains 7. The impugned orders are set aside and the appeals are allowed. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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