2017 (9) TMI 1824

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..... r the Respondent. JUDGMENT Since both these appeals arise out of the same order, they are being decided by this common order. 2. By way of these appeals, the appellant has challenged the order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee. 3. This Court while admitting the Custom Appeal No. 3/2012 on 20-9-2013 framed following substantial questions of la .....

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..... 2. Whether in case of a 100% Export oriented unit "the date of exportation from the unit" (in the notification No. 52/2003-Cus., dated 31-3-2003) is to be construed when the goods leave the premises of the 100% EOU for exportation." 5. Counsel for the appellant has contended that the goods were exported by respondent to Qatar on 27-5-2009 and 1-6-2009. However it was actually exported .....

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..... ich he has dispatched the goods. Tribunal while considering the matter observed as under :- "4. The date of export can be construed from reading of Section 2(18) of Customs Act, 1962. The date on which goods left India and goes beyond its territory then export takes place. Such view is also fortified from the judgments of Hon'ble High Court of Madras in the case of Lucas TVS Padi v. AC of C .....

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