https://www.taxtmi.com/caselaws?id=268590 Preparation for drawback registration did not, by itself, establish a deliberate attempt to export an old and used vessel as a new one. The record showed only a free Shipping Bill, no matured drawback Shipping Bill because no EDI number was generated, and contemporaneous Customs treatment of the vessel as old and used. There was also no prior Customs seizure for the alleged export misdeclaration, and no concealment through logbooks or other material showing fraud. On that basis, no prima facie case was made out for interference, and the request to stay the order-in-appeal was not sustainable. en-us Mon, 13 Jul 2015 00:00:00 +0530 Sat, 28 Nov 2015 01:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268590 Preparation for drawback registration did not, by itself, establish a deliberate attempt to export an old and used vessel as a new one. The record showed only a free Shipping Bill, no matured drawback Shipping Bill because no EDI number was generated, and contemporaneous Customs treatment of the vessel as old and used. There was also no prior Customs seizure for the alleged export misdeclaration, and no concealment through logbooks or other material showing fraud. On that basis, no prima facie case was made out for interference, and the request to stay the order-in-appeal was not sustainable. Case-Laws Customs Mon, 13 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268590