9911796707
TMI Blog2011 (3) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Per : P.G. Chacko After examining the records and hearing both sides, we find that the short question to be considered is whether the respondent can be permitted to clear the goods for home consumption. The goods in this case is a Motor Bike of German origin, classified under CTH 87114010 and with a declared assessable value of Rs. 28,583/-. Its clearance was sought under Transfer of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate Commissioner s order. 2. After hearing both sides, we find that there is no dispute with regard to duty, fine and penalty. The question is whether clearance for home consumption should be allowed to the respondent as against the plea for re-export raised in this appeal. It appears from the records that the vehicle was in the possession of respondent for more than 1 year when s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement of having to possess the vehicle for not less than one year abroad for the purpose of claiming clearance of the vehicle under TR Rules. We also find that the appellant has not made out a formidable case for re-export of the vehicle at this distant point of time. It is yet to be shown as to in what manner the vehicle, if permitted to be cleared for home consumption, would be hazardous to this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
