2012 (7) TMI 808

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..... recorded that certificates from courier agency were presented by the appellant, authority could have made an enquiry with the courier agency for further clarification in the matter if he was not satisfied with those certificates - Once the sample copy of the evidence submitted on record, does not rule out genuineness of claim of the appellant, the appellant succeeds in the appeal, accordingly that .....

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..... icate of the courier agency at page 91 92 thereof, followed by details of consignment to different countries abroad apparent from page 106 to 108, clearly proves the claim of the appellant as to dispatch of the consignment through courier for delivery abroad. Accordingly, appeal may be allowed setting aside the impugned order. In the past, even the adjudicating authorities allowed appropriate re .....

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..... arent from para 5 of the appellate order, the authority could have made an enquiry with the courier agency for further clarification in the matter if he was not satisfied with those certificates. We looked page 109 of appeal record to show about the dispatch of consignment as is embodied in Invoice No.SC/33/96, dated 31.03.09 issued by Seven Seas Courier. Once the sample copy of the evidence submi .....

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