2018 (6) TMI 1499

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....r, Ms. Aruna Gupta, Ms. Binu Tamta, Advocates and B. Krishna Prasad, AOR, for the Appellant. Shri Dr. Ashok Saraf, Senior Advocate, V. Lakshmikumaran, Dhruv Matta, Saumya Dubey, Aditya Bhattacharya, Victor Das, Ms. Apeksha Mehta, Pritam Baruah, Advocates, Punit Dutt Tyagi and Kaushik Choudhury, AORs, for the Respondent. ORDER Civil Appeal No(s). 10258-10296 OF 2011 - We have heard the Lea....

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....ending that the subsequent sale must be in the same form in which the goods were received on import. The contention advanced on behalf of the appellant-Revenue is not supported by a plain reading of the exemption notification which even if construed in the strictest terms does not permit such a view to be taken. That apart, the materials on record clearly shows that for purpose of transit of logs,....