CEGAT Remands Case for Reconsideration: Appellant Can Submit Evidence on Export Documentation

The Appellate Tribunal CEGAT remanded the case to the Assistant Commissioner for reconsideration, allowing the appellant the opportunity to provide evidence to substantiate their claim regarding documentation issues faced during the export of PVC Battery Separators to Bangladesh. The Tribunal directed a fresh examination of the issue, following an appeal against the Order-in-appeal by the Commissioner of Customs & Central Excise (Appeals), Ghaziabad.

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The Appellate Tribunal CEGAT, New Delhi heard an appeal against the Order-in-appeal dated 12-5-1998 passed by the Commissioner of Customs & Central Excise (Appeals), Ghaziabad. The appellant, engaged in manufacturing PVC Battery Separators, exported a consignment to Bangladesh but faced issues with documentation. The appellant claimed they could not furnish certain documents as they were with DGFT. The Tribunal remanded the matter for reconsideration, directing the Assistant Commissioner to examine the issue afresh and allow the party to substantiate their claim with evidence. The appeal was disposed of accordingly.

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