2012 (7) TMI 380

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..... ourier bills, bills of lading, MRs of invoices indicating actual export of the goods – Held that:- Appellant is also directed to show the linkage of the goods which are being exported by them with documents - order is set-aside and matter is remitted back to the adjudicating authority - ST/191 of 2010 - - - Dated:- 1-6-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri K.D. Dholkia, Aut .....

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..... of export with the lower authorities which itself is an indicator that the goods have been exported. It is his submission that in any case, they have the entire documents with them to justify their claim that the goods have been exported. 4. After considering the submissions made by both the sides I find that in this case that factual matrix of production of the documents as indicated hereinab .....

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