2015 (5) TMI 960

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..... l followed the earlier decision in the case of AG Enterprises and Others VS. CC (Preventive), Jamnagar, [2014 (8) TMI 44 - CESTAT AHMEDABAD] - Redemption fine and penalty is set aside - Decided in favour of assessee. - Appeal No. : C/12040/2014 [Appn. No C/EH/13513/2014] - ORDER No. A/10729 / 2015 - Dated:- 11-5-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Shri Rahul Gajer .....

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..... 106/2015 dtd 2.2.2015 set aside redemption fine and penalty. The Tribunal followed the earlier decision in the case of AG Enterprises and Others VS. CC (Preventive), Jamnagar, vide FO No. A/11210-11318/2014 dtd 8.7.2014. The relevant portion of the said decision is reproduced below: 4.2 As per the above provisions of Foreign Trade Policy any doubt regarding classification of any item in ITC (H .....

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..... ting in the office of DGFT as per their internal procedures. There are thousands of importers and exporters who apply for such clarifications to the DGFT. It sounds to reason that it would be physically impossible for one DGFT to personally sign replies to these apart from his numerous other responsibilities. Secondly, here there is no certification required of a named authority in the body of a f .....

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