2000 (10) TMI 109

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....r (T)]. - The appeal is taken up for disposal, with the consent of both sides, after waiving deposit. 2. The appeal is against the order of the Commissioner confirming a demand for duty on six marine containers in respect of which he finds that the appellant has not satisfied the condition contained in Notification 104/94. The notification exempts marine containers imported into India from paym....

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....export of the fourth container No. 8000280 to Jabel Ali in United Arab Emirates. 4. While the departmental representative supports the Comm-issioner's order with regard to multi modal transport document, we are not able to see why they were not accepted as evidence of export. The Commissioner accepts that the container, whose number figures in an ocean bill of lading, has been re-exported. In t....