2002 (12) TMI 384

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..... B.B. Sarkar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. After hearing the application for early hearing the main appeal itself was taken up for disposal with the concurrence of both sides. 2. The appellant is a CHA. The consignment exported by M/s. Lovely Enterprises were handled by the appellants without holding a specific authorisation from the exporters. At a .....

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..... were spurious or not. The present consignment which was seized was clearly not exported through the present appellants. In the absence of the status of the past consignment the proximity of the time of wrongdoing and the time of management cannot be established. In this circumstances it is to be held that the action undertaken by the competent Commissioner was premature. 5. This appeal is allowe .....

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