Custom – Orissa High Court: Even though the shipping bills and bills of lading were not in the name of the Appellant, but as the entire cost of effecting the export was borne by the Appellant, sale invoice was raised by Appellant and LC had been opened with the Bank by the Appellant, the same lead the appellant to be the Exporter – Refund allowed [Order Attached]

17-Jan-2023 18:21:41