2018 (3) TMI 1504

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....'ble Mr. B. Ravichandran, Member (Technical) Sh. Amit Jain, Advocate for the appellant Sh. R. K. Manjhi, AR for the respondent ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 23.08.2017 of Commissioner of Customs, New Delhi. 2. Brief facts of the case are that the appellant obtained a Purchase Order from Research Centre Imarat (RCI), part of Defence Resea....

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....tioned in the tender and later mentioned in the purchase order. RCI thereafter, cancelled the purchase order itself. By that time the appellant used the imported items for the intended purpose and the final assembly vibration system is still lying with the appellant without supply to RCI. 3. On the above factual background, the Revenue proceeded against the appellant to deny the exemption alrea....

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....he cancellation of the purchase order by RCI. As such, he supported the finding of the lower Authority. 6. After hearing both the sides, we note that though at the time of import, the appellant claimed the exemption and were supported by due documents provided by DRDO, the later development created situation for dispute regarding the eligibility of the appellant for such exemption. We note that....