2011 (10) TMI 583

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....spondent. ORDER Heard respective counsel. 2. We find that the title to exported goods had been transferred by appellant to the merchant-exporter who ultimately has effected the export. The export documents show him as exporter and he has received the payment from the ultimate purchaser. Because of arrangement between him and present appellant, out of that payment received by him in advance....

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....hant- exporter before export, the appellant is not entitled to any relief. 5. On the last date of hearing, our attention was invited to various judgments. However, as we find that title had already been transferred to exporter before export, those judgments are of no assistance. We are, therefore, not in a position to find any Substantial Questions of Law arising in these appeals under Secti....