their own
accord even and despite such liability did not devolve upon them; it is
his contention that such assumption of liability would not entitle
2010
6
redemption of the confiscated goods, the duty liability shall not
devolve on them. Learned Authorised Representative countered this
plea for absence of liability
steamer agent with the risk of non-usage of the procured space
devolving on the appellant. By no stretch is this assumption of risk
within
period of one month for allegedly having
failed in fulfilling obligations devolving on them as customs broker in
the handling of goods entered for export
opinion that the training is a job specific
talent devolvement. As a result, the appellant is opined to
be a vocational training institute entitled
extent that excisable goods emerge
from 'job work' duty liability devolves on such enterprise. The
E/625/2010
7
difference between
shall be liable to pay the interest. Else no
interest liability shall devolve upon the assessee. No doubt,
the period in dispute is the period
steamer agent with the risk of non-usage of the procured space devolving on the
appellant. By no stretch is this assumption of risk within
steamer agent with the risk of non-usage of the procured space devolving on the appellant. By no stretch is this assumption of risk within
dealt with by the competent
authorities in accordance with the powers devolving on them. The
original authority, as well as the first appellate authority