https://www.taxtmi.com/caselaws?id=122615 An exemption for imported melting scrap of steel was conditional on production of end-use certificates. The commentary notes that although one end-use certificate was produced, the alleged short-delivered quantities were unsupported by weighment particulars from Customs or the Port Trust, and the Port Trust was not impleaded. No separate claim against the canalizing agent was shown for the alleged short receipt. In the absence of reliable evidence proving actual short delivery or displacement of the recorded quantity, the recorded import quantities were not accepted for reduction. Duty demands were therefore sustained for the quantities without end-use certificates. en-us Tue, 26 Jun 2007 00:00:00 +0530 Thu, 16 Aug 2012 10:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122615 An exemption for imported melting scrap of steel was conditional on production of end-use certificates. The commentary notes that although one end-use certificate was produced, the alleged short-delivered quantities were unsupported by weighment particulars from Customs or the Port Trust, and the Port Trust was not impleaded. No separate claim against the canalizing agent was shown for the alleged short receipt. In the absence of reliable evidence proving actual short delivery or displacement of the recorded quantity, the recorded import quantities were not accepted for reduction. Duty demands were therefore sustained for the quantities without end-use certificates. Case-Laws Customs Tue, 26 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122615