2018 (2) TMI 533

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..... the duly discharged ARE-1s to the jurisdictional range officer of the appellant. Accordingly, the proper course of action for the lower authorities should have been to ascertain the correct position from the range officer - matter restored to the original authority for proper ascertainment - appeal allowed by way of remand.
Shri C J Mathew, Member (Technical) Ms Anjali Hirawat, Advocate for a .....

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..... is no allegation that the goods had not arrived at the destination and that they had received the consideration for the said goods from the customers in the Special Economic Zone. It would appear from the records that the first appellate authority had failed to apply his mind which is visibly demonstrated by the findings confirming the order of the lower authority but at the same time holding tha .....

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