2002 (1) TMI 629

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....oti Balasundaram, Member (J)]. - The Respondents herein filed Bills of entry for duty free clearance of Marble slabs in terms of Notification No. 203/92 and 204/92, dated 19-5-1992 and submitted advance licence and DEEC Books as per the requirement of the above notifications. Duty free entitlement in case of import of marble was subject to the provisions of Exim Policy 1992-97 and Hand Book of P....

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.... 1962 on the ground that conditions laid down in the notifications and the Exim Policy were not proved to have been satisfied by the importers. The lower Appellate Authority, before whom the importers filed an appeal, set aside the confirmation of demand, holding that the burden cast upon the Revenue to show that there was no nexus between the marble slabs originally exported and the slabs importe....