2010 (11) TMI 285

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... espondent. [Order]. - This is an appeal filed by the department against the order of the Commissioner (Appeals) by which the order of the original authority demanding duty of Rs. 71,375/- after denying the credit on the goods imported through courier agency and imposing penalty of equal amount has been set aside by the Commissioner (Appeals). 2. Heard both sides. 3. The respondents impor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e order of the original authority. 4. Learned SDR reiterated the grounds of appeal and also finding and reasoning of the original authority. 5. Learned Advocate for the respondents strongly supports the order of the Commissioner (Appeals). 6. I have carefully considered the submissions made from both sides and perused the records. I do not find any dispute that the material on which the cr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nst them. The submission in the grounds of appeal that the name of the respondents is not appearing in the bill of entry is factually incorrect. Though the bill of entry is filed by the courier agency, the details of each importer - consignee stand mentioned in the bill of entry. Considering the special category of imports and considering that the Customs have prescribed a different procedure, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X