Case Law Details
Case Name : Rajhans Impex Pvt Ltd Vs C.C.- Mundra (CESTAT Ahmedabad)
Appeal Number : Customs Appeal No.10012 of 2022
Date of Judgement/Order : 06/06/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Rajhans Impex Pvt Ltd Vs C.C.- Mundra (CESTAT Ahmedabad)
Charges of clandestine removal cannot be sustained as the evidences brought into the record by the department are incomplete, inconsistent and not a reliable piece of evidence.
Facts-
The appellant is engaged in the manufacture of Brass Rods. The scrutiny of the documents revealed that the appellant cleared Brass and Copper Alloys Rods to 100% EOUs and SEZ and availed the benefit of Deemed Exports and subsequently claimed Advance
Authorization from the DGFT, for duty-free import of raw materials i.e., Brass/ Copper Scrap/ Zinc Scrap.
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