2015 (3) TMI 72

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....g been remitted by Hon'ble High Court of Madras in terms of order dated 21.11.2014 in CMA No.3763/2008 for readjudiation by Tribunal on the merits of the case, notice has gone calling for appearance of appellant to hear the appeal today. Neither there is any appearance by appellant or its authorized representative nor there is any adjournment application from the appellant. The matter being 14 yea....

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....3 dealing with the goods imported. According to that serial number, the goods covered by Chapter 39 and 48 or any other Chapter described as tags, labels, printed bags, stickers, belts, buttons or hangers imported by bonafide exporter is exempt. 3.3 According to Revenue, appellant abused the benefit of the notification which was corroborated from its intention to evade as revealed from the sta....

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....g of learned Commissioner at para 6 to para 9 of the adjudication order dated 10.8.2000. 5.1 In absence of the appellant, record was thoroughly examined and the copy of the notification available in the record was seen. That depicts the nature of goods and chapter under which that falls to avail exemption by a bonafide exporter. Bonafide character of the exporter is essential to avail the duty ....

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....apped the appellant for consideration of the benefit of the notification. When the appellant frustrated the object of the notification without earning foreign exchange for this country it cannot be said that the imports were bonafide. 5.3 No doubt the notification does not contain any end use  condition. Plea of appellant as to absence of end use condition in the notification does not brin....