Exporter's Duty Deposit Appeal Allowed by CEGAT Tribunal The appeal was allowed by Appellate Tribunal CEGAT, Mumbai, setting aside the Commissioner (Appeals) decision due to failure to deposit duty for proof of ...
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Exporter's Duty Deposit Appeal Allowed by CEGAT Tribunal
The appeal was allowed by Appellate Tribunal CEGAT, Mumbai, setting aside the Commissioner (Appeals) decision due to failure to deposit duty for proof of exports. The Tribunal held that the exporter, as per the bond to the Maritime Commissioner, was responsible, citing Circular No. 87/87/94. The Tribunal found a strong prima facie case and directed the Commissioner (Appeals) to decide the appeal without requiring any deposit.
The appeal was heard by Appellate Tribunal CEGAT, Mumbai. The Commissioner (Appeals) dismissed the appeal due to failure to deposit duty demanded for proof of exports. The appellant argued that the exporter is responsible as per the bond to the Maritime Commissioner, citing Circular No. 87/87/94. The Tribunal found a strong prima facie case and allowed the appeal, setting aside the impugned order. The Commissioner (Appeals) was directed to decide the appeal without insisting on any deposit.
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