https://www.taxtmi.com/caselaws?id=369897 The tribunal set aside the impugned orders, concluding that the Revenue failed to prove that the exported goods did not meet the criteria for finished leather as specified in the ITC Public Notice. Consequently, the demands for export duty and the penalties imposed on the exporter and CHAs were dismissed. The appeals were allowed, and the tribunal emphasized the principle that the onus to prove a fact lies with the party asserting it, which in this case, was the Revenue. en-us Tue, 09 Oct 2018 00:00:00 +0530 Sat, 15 Feb 2020 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369897 The tribunal set aside the impugned orders, concluding that the Revenue failed to prove that the exported goods did not meet the criteria for finished leather as specified in the ITC Public Notice. Consequently, the demands for export duty and the penalties imposed on the exporter and CHAs were dismissed. The appeals were allowed, and the tribunal emphasized the principle that the onus to prove a fact lies with the party asserting it, which in this case, was the Revenue. Case-Laws Customs Tue, 09 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369897