2000 (10) TMI 109

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..... consent of both sides, after waiving deposit. 2. The appeal is against the order of the Commissioner confirming a demand for duty on six marine containers in respect of which he finds that the appellant has not satisfied the condition contained in Notification 104/94. The notification exempts marine containers imported into India from payment of duty subject to their being re-exported within si .....

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..... n United Arab Emirates. 4. While the departmental representative supports the Comm-issioner's order with regard to multi modal transport document, we are not able to see why they were not accepted as evidence of export. The Commissioner accepts that the container, whose number figures in an ocean bill of lading, has been re-exported. In that case, any container whose number is shown in multi mod .....

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..... ds having proved advantageous to all parties concerned. Thousands of containers come into and go out from the major ports all over the world (including in India) and it is inevitable that there would be difficulty experienced by the carriers and therefore their agents in accounting for all of them. It would, in our view, be flying in the face of progress to impose penalty for a failure to account .....

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