9911796707
TMI Blog2013 (12) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... COMMISSIONER OF CUSTOMS & C. EX., VAPI Versus DNH SPINNERS [2009 (7) TMI 130 - CESTAT, AHMEDABAD] - this correlation definitely demonstrates that appellant has received the consignment, though the bill of entry is in the name of their Head Office - there is no dispute as regards the receipt of consignment at the appellant’s factory, non-mentioning of appellant’s name in the bill of entry or endors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel on behalf of the appellant will take us through the show cause notice, order in original and order in appeal and also the bills of entry filed along with the transport documents and show the correlation as to that they have received the consignment cleared under the said bill of entry in the factory premises. It is his submission that once the consignment of the goods are received in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing been delivered to the appellants at Silvassa. We find that this correlation definitely demonstrates that appellant has received the consignment, though the bill of entry is in the name of their Head Office. Since there is no dispute as regards the receipt of consignment at the appellant s factory, non-mentioning of appellants name in the bill of entry or endorsement by the Head Office is a cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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