2007 (5) TMI 405

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..... DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the appeal against the order of the Commissioner of Customs (Appeals) upholding the adjudication order passed by the Dy. Commissioner of Customs who has held that the import of cloves was unauthorized for the reason that the import was by the Letter of Authority holder who could not be a .....

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..... e documentation in his name but it should only be in the name of the licence holder. This has also been recognized by the Tribunal in the case of Commissioner of Central Excise, Mumbai v. Kumar Co. [2001 (136) E.L.T. 783 (Tribunal)]. 3. In the light of the above, we accept the contention of the appellants that their import of cloves was a valid one and set aside the finding that the import was .....

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