https://www.taxtmi.com/caselaws?id=94666 The appellant faced a duty recovery notice on imported goods under Notification 203/92 due to availing Modvat credit on exported goods. The Commissioner confirmed duty demand based on credit taken on exported goods, deeming the appellant as the importer. The Tribunal emphasized the significance of bills of entry, granting the department an opportunity to verify their absence. The Tribunal clarified importer status as per Section 26(2) and allowed the appeal, directing the Commissioner to ascertain importer status and provide Modvat credit evidence within a specified timeframe. The judgment stresses procedural compliance and evidentiary support in customs matters, ensuring fair adjudication. en-us Mon, 20 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94666 The appellant faced a duty recovery notice on imported goods under Notification 203/92 due to availing Modvat credit on exported goods. The Commissioner confirmed duty demand based on credit taken on exported goods, deeming the appellant as the importer. The Tribunal emphasized the significance of bills of entry, granting the department an opportunity to verify their absence. The Tribunal clarified importer status as per Section 26(2) and allowed the appeal, directing the Commissioner to ascertain importer status and provide Modvat credit evidence within a specified timeframe. The judgment stresses procedural compliance and evidentiary support in customs matters, ensuring fair adjudication. Case-Laws Customs Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94666