SUNCHAN TRADING CO. Vs. CESTAT

JUDGEMENT

(1.) THIS appeal by the assessee is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal), South Zonal Bench, Chennai, in Final Order No. 485/2009, dated 22 -4 -2009.

(2.) THE appellant is a company based in Hong Kong, who had shipped four consignments of mulberry silk to their buyers in India. Two of the consignments were cleared by the consignee after making full payment of the bill amount. In respect of two other consignments, the bills remained unpaid. The appellant is said to have received offers from prospective buyers in India for the remaining two consignments and fresh set of documents were issued in the name of two other prospective purchasers who evinced interest to purchase and clear the goods, which had already arrived India. However, out of the two, only one had made payment for the consignment and still one more consignment was remaining.

(3.) AGGRIEVED by the above said order, the appellant preferred appeal to the Tribunal and the Tribunal remanded the matter for fresh consideration. On remand, the Original Authority rejected the appellant's contention and passed an order dated 14 -3 -2008.