2015 (12) TMI 722

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.... for the Respondent. ORDER Being aggrieved with the order passed by Commissioner, vide which he has allowed the re-export of the goods without any redemption fine and penalty, Revenue has filed the present appeal. 2. After hearing learned DR appearing for the Revenue, we find that the Commissioner has come to a finding that as per the purchase order, the goods imported were Lead Scrap Radi....

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....re simplicitor referring to documents issued by the foreign supplier indicating the goods to be lead scrap rails. As the material sent by the foreign supplier is different than the material ordered for by the respondents, documents are bound to be different. It was in that scenario that the request was made to the Customs for re-export of the good, Commissioner has correctly come to a finding that....