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2017 (9) TMI 1824
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.... the Appellant. Dr. P.C. Jain, for the Respondent. JUDGMENT Since both these appeals arise out of the same order, they are being decided by this common order. 2. By way of these appeals, the appellant has challenged the order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee. 3. This Court while admitting the Custom Appeal No. 3/2012 on 20-9-2013 ....
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.... as date when the goods left India and goes beyond its territory. 2. Whether in case of a 100% Export oriented unit "the date of exportation from the unit" (in the notification No. 52/2003-Cus., dated 31-3-2003) is to be construed when the goods leave the premises of the 100% EOU for exportation." 5. Counsel for the appellant has contended that the goods were exported by resp....
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....to the order of the authority and contended that dates of export should be taken upto the date on which he has dispatched the goods. Tribunal while considering the matter observed as under :- "4. The date of export can be construed from reading of Section 2(18) of Customs Act, 1962. The date on which goods left India and goes beyond its territory then export takes place. Such view is....