https://www.taxtmi.com/caselaws?id=209171 Where exemption under a transferability-based import notification is denied on the allegation that the original exporter availed input-stage credit, the revenue must prove the breach; the transfer endorsement and licensing records were treated as relevant, but the department had not discharged that burden. The plea of limitation under the proviso to Section 28(1) of the Customs Act also had to be independently examined, as the notice was issued years after import and the adjudication order gave no finding on the objection. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the appellant. en-us Tue, 11 Jan 2011 00:00:00 +0530 Sat, 27 Jul 2013 02:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209171 Where exemption under a transferability-based import notification is denied on the allegation that the original exporter availed input-stage credit, the revenue must prove the breach; the transfer endorsement and licensing records were treated as relevant, but the department had not discharged that burden. The plea of limitation under the proviso to Section 28(1) of the Customs Act also had to be independently examined, as the notice was issued years after import and the adjudication order gave no finding on the objection. The impugned order was set aside and the matter remanded for fresh adjudication after hearing the appellant. Case-Laws Customs Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209171