2007 (4) TMI 425

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..... , for the Respondent. [Order per : M. Veeraiyan, Member (T)]. All these 12 appeals by the Department are against Order-in-original No. KDL/Commr/5699, dt. 21-12-99 by which the Commissioner of Customs dropped the proceedings initiated against the respondent vide Show Cause Notice No. S/10/59/98/SIB, dt. 12-11-98. 2. Heard learned DR for the Department and learned Advocate for the respo .....

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..... ri Rajesh Sanghvi as the proprietor. Licences were registered with Mumbai Customs and TRAs issued for import of goods through Kandla customs. (iii) M/s. Deluxe Exports and M/s. Karan Exports which are propriotory concerns of Shri M. Shah, imported HDPE granules and warehoused them with CWC Kandla. M/s. Unique Plastic is a purchaser of High sea sale basis, and Shri Haresh Chandra is its Directo .....

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..... in the licence issued by them. As the licenses were transferable and the transferees have imported HDPE duly permitted by the licences, he did not find any violation of policy provision or violation of conditions of notification 204/92 Customs and accordingly dropped the proceedings. 6. We have carefully considered the submissions made by learned DR and learned advocate appearing on behalf of so .....

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