TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal: Export Proof Not Essential if Supported by Circumstantial Evidence</h1> <h3>MODERN SUITINGS Versus COMMISSIONER OF C. EX., JAIPUR</h3> MODERN SUITINGS Versus COMMISSIONER OF C. EX., JAIPUR - 2001 (135) E.L.T. 1306 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi heard a case regarding the non-submission of proof of export of a consignment of processed fabrics. The appellant claimed that the goods were eventually exported in two consignments, but the lower authorities demanded duty as exports were not effected within six months. The Tribunal ruled that proof of export is not necessary if circumstantial evidence supports it. The case was remanded back for re-consideration by the original authority. The appeal was allowed for de novo adjudication.
TaxTMI 