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2011 (8) TMI 639 - AT - Central ExciseExport - Appellant cleared sugar on CT-1 basis - Exporter diverted the goods to DTA - Held That - It was the duty of the Maritime Commissioner while issuing CT.1 certificate to ascertain whether the merchant exporter is a genuine exporter or not. As the appellants have cleared the sugar without payment of duty on the strength of CT.1 certificate, therefore, they cannot be held having mala fide intention to evade duty. We have also found that CT.1 certificate is a genuine certificate and it is not alleged that CT.1 certificate has been obtained by fraud. - No penalty.
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