2000 (5) TMI 506

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....s from Order-in-Appeal No. 17/98, dated 18-8-1998 passed by Commissioner (Appeals) Cochin. Appellant is a Film Director and he had taken along with him to Japan 16 mm film for shooting purpose without getting an Export Certificate from the Customs authorities. The same film said to have been utilised for the purpose of shooting films and it was brought back to India through Parcel No. 501573 conta....

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....t issue any export certificate. The Commissioner has observed in the order that such films are freely importable in India and does not require any Import Licence and therefore it is pleaded that the present film which was taken for shooting ought to have been allowed free without insisting on Export Certificate. 4. Appellant has responded to the notice by sending a letter dated 29-4-2000 a....

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....eration of the submissions, I notice that appellant has not made out a case for duty exemption as no evidence has been produced to show that the films which had been taken out from India for the purpose of shooting were the very films which were brought back. The best evidence required in the present case was Export Certificate and the appellant cannot take shelter on the plea that the officials h....