2014 (1) TMI 1068

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..... ORDER The respondent imported 36 laptops and claimed the benefit of Notification No. 94/96-Cus., dated 16-12-1996. The original authority as well as the Commissioner (A) denied the benefit of the Notification on the ground that the appellant did not have any evidence of export of these items. The Commissioner (A) while upholding the stand taken by the original adjudicating authority that the a....

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.... and has held that respondent were able to show that these laptops which were imported by them were leased from foreign companies and had been issued to the individual employees. Because these laptops developed some fault when the employees had gone abroad they had left it with the foreign company who had leased the same and subsequently all these laptops were imported as one consignment. Acceptin....