Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (12) TMI 984

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed order, we find that the learned Commissioner has held that the importer has filed blank papers and give ICE to some other person to import and he was not having any knowledge of the importation of the goods. On the contrary, the learned Commissioner has not given any findings on the production of the original authorization issued by the real importer and he has not doubted the signatures on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s been revoked by the learned Commissioner vide order dated 22-4-2013 which was suspended on 30-5-2012. 2. Brief facts of the case are that M/s. Bombay Traders imported one consignment declaring unbranded Tissue Paper and Wall papers and bill of entry was filed by the appellant for clearance. After opening the consignment, it was found that the container was having along with tissue papers 100 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erefore their licence has been revoked on 22-4-2013. Aggrieved by the said order the appellant is before us. 3. Heard both sides. 4. The learned Consultant appeared on behalf of the appellant submits that in this case, the main charge against the appellant is that they were not having proper authorization from the importer therefore they have violated the Regulation 13(a), (d) and (n) of CHA .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es and perused the impugned order. 7. On perusal of the impugned order, we find that the learned Commissioner has held that the importer has filed blank papers and give ICE to some other person to import and he was not having any knowledge of the importation of the goods. On the contrary, the learned Commissioner has not given any findings on the production of the original authorization issued .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates