9911796707
TMI Blog2015 (9) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... is used in goods which are sold in domestic market instead of using them in export goods – Held that:- Admittedly neither in orders passed by Commissioner nor Tribunal, recorded relevant portions of Notifications required - There were contradiction between finding rendered by Adjudicating Authority and finding of Tribunal – Also statements given by persons concerned are also adverse to extent that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.851 of 2007, dated 12.7.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai, by raising the following questions of law: (a) Whether the Tribunal is right in holding that the benefit of the exemption notification No.29/1999 can be extended to the imported goods, even if it is used in the goods which are sold in domestic market instead of usin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignment of leather labels valued at ₹ 13,93,800/- under Bill of Entry No.120836, dated 2.3.1999 and claimed benefit of Notification No.20/1999, under which labels, stickers, etc. imported by bona fide exporters are exempted from payment of the whole of basic customs duty and additional duty of customs. The department, however, was of the view that the first respondent diverted the imported l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the notifications do not specify any condition regarding volume of exports required to be made by a person to qualify as bona fide exporter. 5. On a bare perusal of the orders passed by the Adjudicating Authority and the Tribunal, we find contradiction between the finding rendered by the Adjudicating Authority in paragraph (7) of its order and the Tribunal in paragraph (5) of the order. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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