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1 - 6 of 6 (0.21 seconds)Section 114 in The Customs Act, 1962 [Entire Act]
Section 124 in The Customs Act, 1962 [Entire Act]
The Foreign Exchange Regulation Act, 1973
Indo Export House, Shahana Ali, Prop. ... vs C.C.E. on 9 December, 2003
In that circumstances, the Periodic
Dispatch Report, Form-L, cannot be authentic documents to show that
Fe content is more than 64% as held by this Tribunal in the case of Indo
Export House Vs. Commissioner of Central Excise, Ghaziabad reported in
2004 (168) ELT 142 (Tri.-Del.) wherein it has been held that the relevant
time to raise dispute as to quantity or value of export is at the time of
export when the goods were tendered for Customs examination and not
afterwards. In the above cited case, this Tribunal has observed as
under:
M/S Bagadiya Brothers Pvt. Ltd vs The Commissioner Central Excise And ... on 15 July, 2015
12. Further, in the case of Bagadiya Brothers Private Limited Vs.
Commissioner of Customs & Central Excise, Visakhapatnam-IV reported
in 2010 (249) ELT 387 (Tri.-Bang.), this Tribunal has held that once test
report has been produced by the exporter at the time of export from
reputed laboratory showing Fe content entitling them to the benefit of
Notification No.62/2007-Cus dated 03.05.2007, the test conducted after
nearly one month and found that the percentage of iron content was
increased, cannot be relied upon.
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