2018 (8) TMI 1602

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.... Shri S. Govindarajan, AC (AR) for the Respondent. ORDER Per Bench Since the dispute involved in both the appeals is same, both are taken up together for common disposal. 2. The common facts of the case are that the appellants had imported cement bags on high seas sales basis. The department took the view that the appellants are not eligible for duty exemption since they have not purch....

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....tion for the imported cement, we note that the appellants all along claimed fulfilment of such condition. Though same is post-importation, actual use based condition, the assessments were finalized accepting the claim of the appellant for such concessional duty. It would appear that officers had opportunity to satisfy themselves about the actual user condition. In case of possible doubt on such fu....

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....nt-importer categorically states about not selling the imported product to any other person. No evidence to that effect has also been brought by the Revenue. In such situation, the eligibility to the CV duty concession as claimed by the appellant during the material time cannot be questioned much later without any evidence. 8. In view of above discussion and analysis, we find that there is no m....