2020 (4) TMI 387

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.....K. Pandey, Advocate for the Appellant Shri A.K. Singh, Authorized Representative for the Respondent ORDER PER S.K. MOHANTY: This appeal is directed against the impugned order dated 18.09.2008 passed by the Commissioner of Customs (Appeals), Customs House, Kolkata. 2. Briefly stated, the facts of the case are that the appellant herein had imported a consignment of "lace" from M/s Bu....

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....nditions of Notification dated 01.04.1997 (supra) had not been fulfilled. Accordingly, show-cause proceedings were initiated against the appellant, seeking for denial of the benefit provided under the said Notification and for payment of the duty amount along with interest. The matter arising out of the show-cause notice was adjudicated by the original order dated 20.11.2006, wherein the Assistant....

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....llant had re-exported the said goods before issuance of the show-cause notice by the Department. Thus, he submits that since at the time of issuance of show-cause notice, the imported goods were not available in India, the adjudged demands confirmed on the appellant, cannot be sustained. 4. On the other hand, the Ld.A.R., appearing for the Revenue reiterates the findings recorded in the impugne....

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....gs were initiated by them before re-exportation of the goods by the appellant. In view of the fact that at the time of issuance of show-cause notice, the subject goods were not available in India and that at the time of importation of the subject goods, the conditions of the Notification were duly complied with. we are of the considered opinion that the adjudged demands confirmed on the appellant,....