https://www.taxtmi.com/caselaws?id=264098 Contradictory findings between the adjudicating authority and the Tribunal on entitlement to a customs exemption, together with material suggesting diversion of imported labels for local sale, required fresh examination of the record. The adjudicating authority had found a false claim to exemption and possible domestic diversion, while the Tribunal proceeded on a different factual premise and noted the absence of a minimum export volume condition. Because the appellate reasoning was inconsistent with the original findings and the exemption appeared linked to bona fide export activity, the Tribunal's order was set aside and the matter remanded for reconsideration. en-us Fri, 21 Nov 2014 00:00:00 +0530 Tue, 29 Sep 2015 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264098 Contradictory findings between the adjudicating authority and the Tribunal on entitlement to a customs exemption, together with material suggesting diversion of imported labels for local sale, required fresh examination of the record. The adjudicating authority had found a false claim to exemption and possible domestic diversion, while the Tribunal proceeded on a different factual premise and noted the absence of a minimum export volume condition. Because the appellate reasoning was inconsistent with the original findings and the exemption appeared linked to bona fide export activity, the Tribunal's order was set aside and the matter remanded for reconsideration. Case-Laws Customs Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264098