TaxTMI 
TaxTMI 
2009 (3) TMI 857
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....hri K. Kant, Advocate, for the Respodent. [Order per : M. Veeraiyan, Member (T)]. - These two appeals by the Department involve substantially the same issue and accordingly are being disposed of by a common order. 2. Heard both sides. 3. The respondents imported consignments of Pista Kernel from Dubai during October, 03, February and May, 2004 and claimed the benefit of exemp....
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....s of origin produced by them and that paras 11 and 12 of the certificates were not duly filled and signed by the exporters based in Afghanistan and that the exemption was incorrectly availed. The show cause notices proposed demand of duty and imposition of penalties. The Commissioner dropped the proceedings initiated by the show cause notices against both the respondents. 5. Learned DR apa....
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....tified to be authentic by the Afghanistan Embassy based in Delhi. 7. We have carefully considered the submissions from both sides and perused the relevant records. The imports have taken place during October, 03, February, 04 and May, 2004. The respondents have produced documents relating to export from Afghanistan to Dubai and the connecting documents relating to import from Dubai to Indi....
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....d is forthcoming. The respondents have submitted before the learned Commissioner that there were frequent changes of the officials in the Afghan administration and therefore a new officer (other than the officer whose name was indicated to DRI) signing such certificate cannot be held against the importers. We find that the Commissioner has given careful consideration to the documents placed before....