2013 (9) TMI 980

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....tional Advocate-General, Punjab, for the respondent. JUDGMENT The short point that arises for adjudication is whether the appellate authority and the Tribunal have committed any error in dismissing the appeal filed by the appellant. The counsel for the appellant submits that it is true that the appellant was remiss in its obligation to produce the relevant declaration in form H before the....

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....the parties, perused the impugned order and while holding that the appellate authority and the Tribunal have not com mitted any error, cannot but ignore the fact that the appellant is in possession of form H which prima facie proves that goods were exported out of the country. The appellant's negligence, in pursuing its case before the appellate authority as well as the Tribunal, would general....