customers in their capacity as merchant
exporters in thirteen (13) consignments against ARE 1 forms. The petitioner
thereafter claimed rebate of the duty paid ... aforesaid supporting documentation and five (5) orders covering the thirteen
(13) consignments of exports bearing Nos.23/2004 dated 15.07.2004, 30 of 2004
dated
yarn
by any dealer who does not have any branch transfer or consignment
transfer during the year.
For Petitioner : Mr.A.Chandrasekaran
For Respondent ... payable
by any dealer who does not have any branch transfer or
consignment transfer during the year, shall be
calculated at the reduced rate
ZFLU2013012 &
ZFLU013080 which brought the petitioner company's consigned goods from
China on 17.03.2014 and continued to be detained by the respondents ... both dated 25.02.2014. The consignments
arrived in the Chennai Port on 17.03.2014 and were lodged with the Customs
Bonded Container Freight Station, pending clearance
year 2015 as well, and hence proceedings have been initiated for
consignments cleared in the past in terms of Sections ... short 'Act').
4. The order clarifies that the consignments were not available for
confiscation but have been declared as goods liable for confiscation
have had to be compared with the sale
invoice relating to that consignment, to establish whether the sale price
was the same as the depot ... transfer price. Likewise, the depot transfer
in respect of the consignment sold under invoice dated 14.02.1999
would have been of an anterior date
judis
8.That is to say, consignments of indigo blue, that has been
imported and utilized in the manufacture of products that had availed ... actual duty incidence suffered on inputs of a particular
exporter or individual consignments exported by any
exporter under drawback claim. It was categorically stated
batch.
consignment under Bill of Entry No. 398250 dated 26.10.2006. The
admitted description of the goods imported is Cotton Griege (Grey)
fabric. The appellant claims ... dated 12.06.2006.
5. Upon clearance, the DRI had examined the consignment, finding
the goods to be Corduroy and not Cotton Griege (Grey) fabric. The
consignment
transaction for administrative and logistical purposes, the
delivery of the consignment would be to a third party destination, in this case,
the location of Signature ... taken into account the concept of a bill to – ship to consignment. The statutory
declarations that is, the tax invoice and e-way bill made
bearing
No.063 dated 05.12.2015 that is alleged to have accompanied a consignment
that was transported and that had been seized during movement ... relating to the numbers as per invoice and as per actual consignment was
proposed to be brought to tax.
(vi) Replies had been filed
dealers had not filed the break-up details showing
that the consignment sales were effected from out of the purchases effected from
Other States, Imports ... including the break-
up of month wise details in relation to the consignment transfer as well as import
and interstate purchase for the period
