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TMI Blog2010 (11) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... nsignment. When the courier agency has been permitted to file common bill of entry on behalf of several importers, obviously all such importers cannot be given original documents. Production of photocopies of bill of entry by the respondents cannot be held against them. The submission in the grounds of appeal that the name of the respondents is not appearing in the bill of entry is factually incor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposing penalty of equal amount has been set aside by the Commissioner (Appeals). 2. Heard both sides. 3. The respondents imported a consignment through courier mode. As per the customs procedures, the courier agency has filed bill of entry indicating the name of the different importers, description of the goods and other relevant particulars and the goods were assessed to duty by the customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered the submissions made from both sides and perused the records. I do not find any dispute that the material on which the credit taken has been taken imported by the respondents and that they have received the material and used for the internal purpose. The objection of the department is that the respondents have not produced the bill of entry in their own name. This clearly overlooks the cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of entry. Considering the special category of imports and considering that the Customs have prescribed a different procedure, the grounds on which the credit are sought to be denied cannot be sustained. As rightly pointed out by the learned Advocate for the respondents, the issue is covered by the decision of the Tribunal in the case of Controls Drives Coimbatore (P) Ltd. v. CCE, Coimbatore repo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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