2014 (10) TMI 631

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..... at:- Issue is settled by the decision of the Hon'ble Supreme Court in the case of Commissioner of Customs (Imports), Bombay vs Hico Enterprises - [2008 (4) TMI 117 - SUPREME COURT]. The Hon'ble Supreme Court held that the purchaser of VABAL is not liable to prove export obligation for the benefit of Notification No. 203/92-Cus. In view of the above decision of the Hon'ble Supreme Court, the impugn .....

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..... t been availed by the manufacturer of the exported goods. 3. We find that this issue is settled by the decision of the Hon'ble Supreme Court in the case of Commissioner of Customs (Imports), Bombay vs Hico Enterprises - 2008 (228) ELT 161 (S.C). The Hon'ble Supreme Court held that the purchaser of VABAL is not liable to prove export obligation for the benefit of Notification No. 203/92- .....

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