2016 (9) TMI 1172

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.... as merchant exporter as per the provisions of Notification No. 42/2001 CE(NT) dated 26.06.2001 (ibid). As per the conditions of the said notification the appellant for these consignments was required to export the goods under same bond in their original packed condition, on the strength of original and duplicate ARE-1's issued by the supplier, within six months from the date of clearance from the factory of manufacturer for export. Thereafter, the appellant was required to submit a statement in Annexure 19 along with the original and duplicate copies of ARE-1 with due certification of export by the Customs Authorities for acceptance of the same by the Bond Accepting Authority. It was revealed that instead of exporting the goods in thei....

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....t has actual been exported by the appellant, therefore, he dropped the demanding of duty against the appellant. The said order was challenged by the Revenue before the Commissioner (A) who holds that the appellant has contravened the condition of the notification, therefore, the appellant is not entitled for the benefit of Notification No. 42/2001 CE (NT) dated 26.06.2001, Aggrieved from the said order, the appellant is before me. 3.  The Id. Counsel for the appellant submits that it is not demanded that the goods procured on the strength of CT-1 certificate has ultimately exported as substantially condition of the notification has been complied with. In that circumstances, the appellant has complied the condition of the notificatio....

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.... the non submission of declaration of input-output ratio which was required to supply with the condition of the notification. In that circumstances, it was denied. 7.  In the case in hand the only contention is that the goods procured for manufacture supplier are to be exported in the same condition. There is no allegation against the appellant for non filing of undertaking/declaration of the department and the fact of the goods has not been disputed by both the sides. In that circumstances, on the decisions of IOC Ltd (Supra) is applicable to the facts of this case wherein this tribunal observed that the commissioner in his order has also admitted that the documents have been filed and the facts of export have been accepted. The de....