2000 (12) TMI 571

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..... lls of processed blended fabrics were removed on AR-4 and a shipping bills for this quantity was prepared and filed in Customs House, Nhava Sheva, See Port. However, the entire consignment could not be shipped and only one roll could be shipped from Nhava Shiva, Customs House. One roll could be exported and the remaining 64 rolls could not be shipped because of cancellation of the export order. Th .....

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..... ment cleared by AR-4 dated 30-9-97. 2. Heard ld. Advocate Sh. K.K. Anand who reiterates the facts and submitted that their intimation regarding the extension of time and/or the evidence produced regarding the shipment of the total quantity on the two shipping bills was not coinsidered by the lower authorities and duty on goods, which have been eventually exported, within the time and the extensi .....

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..... of the port of shipment from where a consignment was shipped in one roll and 64 rolls. That is, in two shipments as recorded herein-above. These certificates and the evidence of goods lying at Nhava Sheva port for which the trust authority would have charged ground rent/demurrage charge for the relevant period should be obtained and placed before the lower authorities, who should consider these a .....

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