2017 (3) TMI 162

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..... t 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 bill of the firm, Voter ID of the partners, copy of the partnership deed have been verified by the respondent - appeal dismissed. - CUSA.C. 1/2017 & CM Nos. 6899-6900/2017 - - - Dated:- 20-2-2017 - S. .....

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..... in the facts and circumstances of the case, the interpretation that the respondent was under an obligation to physically verify the particulars, was misplaced. 2. 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 .....

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