https://www.taxtmi.com/caselaws?id=185005 The Tribunal's order was set aside and the matter remitted for de novo consideration because the foundational facts on the genuineness of the alleged purchaser firms had not been properly examined. The Court held that the assessee's plea of bona fide conduct based on SSI registration certificates, and the role of the commission agent, required fuller scrutiny before any final determination on alleged violation of import exemption conditions and suppression-based demand. The adjudicating authority was directed to re-examine the assessee's burden to establish the status and addresses of the entities, together with the payment trail for the goods sold through the commission agent. en-us Tue, 30 Oct 2007 00:00:00 +0530 Sat, 12 Nov 2016 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185005 The Tribunal's order was set aside and the matter remitted for de novo consideration because the foundational facts on the genuineness of the alleged purchaser firms had not been properly examined. The Court held that the assessee's plea of bona fide conduct based on SSI registration certificates, and the role of the commission agent, required fuller scrutiny before any final determination on alleged violation of import exemption conditions and suppression-based demand. The adjudicating authority was directed to re-examine the assessee's burden to establish the status and addresses of the entities, together with the payment trail for the goods sold through the commission agent. Case-Laws Customs Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185005