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TMI Blog2009 (3) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respodent. [Order per : M. Veeraiyan, Member (T)]. These two appeals by the Department involve substantially the same issue and accordingly are being disposed of by a common order. 2. Heard both sides. 3. The respondents imported consignments of Pista Kernel from Dubai during October, 03, February and May, 2004 and claimed the benefit of exemption under Notification No. 76/2003 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the exporters based in Afghanistan and that the exemption was incorrectly availed. The show cause notices proposed demand of duty and imposition of penalties. The Commissioner dropped the proceedings initiated by the show cause notices against both the respondents. 5. Learned DR apart from reiterating the grounds of appeal, specifically submitted that the Commissioner has not fully considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m both sides and perused the relevant records. The imports have taken place during October, 03, February, 04 and May, 2004. The respondents have produced documents relating to export from Afghanistan to Dubai and the connecting documents relating to import from Dubai to India. The discrepancies which are sought to be relied were there in the documents presented before the authorities at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cials in the Afghan administration and therefore a new officer (other than the officer whose name was indicated to DRI) signing such certificate cannot be held against the importers. We find that the Commissioner has given careful consideration to the documents placed before him and come to the conclusion that substantial benefit of exemption cannot be denied merely on certain clerical mistakes or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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