2017 (1) TMI 747

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..... the particulars of the party which it sought to represent - Held that: - This Court notices that the CESTAT construed the provisions of Regulation 11 and the Board Circular of 08.04.2010 and found that the partnership firm involved in the import of consignment was an existing concern, duly registered under a partnership deed and two existing partners and that its IEC copy, PAN Card, telephone bil .....

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..... ed upon a previous ruling Setwin Shipping Agency Vs. CC (General), Mumbai - 2010 (250) ELT 141 (Tribunal-Mumbai), and held that in the facts and circumstances of the case, the interpretation that the respondent was under an obligation to physically verify the particulars, was misplaced. This Court notices that the CESTAT construed the provisions of Regulation 11 and the Board Circular of 08.04.20 .....

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