2013 (11) TMI 39

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..... om the foreign buyer – Held that:- Prima facie, the demand raised on the appellant and estimating the respective amounts of duty at the respective rates in the absence of evidence of the claim made by the assessee on the basis of BRC appears to be factually and legally correct - no plea of financial hardships supported by any evidence - the appellant was directed to pre-deposit an amount – upon s .....

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..... e authorities below did not find correlation between the Bank Realization Certificate (BRC) produced by the party and the export documents and consequently the above demand of duty came to be confirmed against them. We have heard the learned consultant for the appellant and the learned Additional Commissioner (AR) for the respondent. We have also carefully scrutinized the documents available on re .....

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