2014 (5) TMI 365

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gned order wherein he has permitted re-export of 11000 kg. of polyester/cotton blended fabrics on payment of fine. Nobody is present on behalf of the respondent. 2. The learned Superintendent (AR) on behalf of the Revenue submits that the matter had travelled to the Commissioner (A) for the second time when this order was passed. In the first round of litigation when the learned Commissioner (A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e duty element and consequently the duty liability came down to Rs.21,64,535/- instead of more than Rs.22 lakhs as arrived in the first round of litigation. When the appeal was filed against this order, the respondent for the first time made a request for re-export of fabrics which has been allowed by the Commissioner (A) without giving any valid reason or without giving any basis for his conclusi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th occasion of adjudication of the dispute that the respondent came up with a request for re-export of the goods. It is to be noted that the duty liability had been originally worked out more than Rs.22 lakhs on fabrics. The assessable value of which was about Rs.1 lakh and even at that stage when the party filed the appeal they had not requested for re-export. When the matter came up for the seco....