9911796707
TMI Blog2011 (1) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the purchase order was in the name of M/s. Shradha Trading (India) and all other relevant documents are in the name of the said firm and the fact of payment by Government of India to M/s. Shradha Trading (India) the sole fact of filing of bill of entry in the name of the respondent cannot be pressed into service for holding them the importers - Exemption is granted - C/277/2007 - C/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid notification benefit from duty are available to the importer of the goods i.e. aircraft, aircrafts parts, engine and aircraft engine parts meant for the Indian Army. 2. Subsequently, however, the Revenue found that the entire import documents were in the name of M/s. Shradha Trading (India). As such they were of the view that the benefit of the notification cannot be extended to the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was M/s. Shradha Trading (India) who was the actual importer and the filing of the bill of entry in the name of the sister concern by the CHA was a mistake. For better proposition, we reproduce the relevant documents from the impugned order :- I find the that there is evidence to prove that M/s. Shradha Outdoor Equipment Pvt. Ltd. and M/s. Shradha Trading (India) are sister concerns. Moreover, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dha Trading (India) and the same deposited in the account of M/s. Shradha Trading (India) maintained at Development Credit Bank. From the above it is clear that it was a clerical mistake committed by the CHA in writing the name of the importer as M/s. Shradha Outdoor Equipment Pvt. Ltd. Instead of M/s. Shradha Trading (India) and mentioning the S. No. 10(i) instead of S. No. 10(iii) of the Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant documents are in the name of the said firm and the fact of payment by Government of India to M/s. Shradha Trading (India) the sole fact of filing of bill of entry in the name of the respondent cannot be pressed into service for holding them the importers. The said facts stands duly clarified by the importers, as a mistake on the part of their CHA, in as much as both the firms were sister ..... X X X X Extracts X X X X X X X X Extracts X X X X
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