9911796707
TMI Blog2022 (4) TMI 1648X X X X Extracts X X X X X X X X Extracts X X X X ..... Pin Manufacturing Company but through series of intermediaries which included manipulation of Red Sanders smuggling. Further the Tribunal has noted that though there was verification of the KYC, the petitioner had not interacted with the exporters and antecedents, including verification of the factory premises of the exporter and the goods contained in the container. Further the Tribunal noted that the goods were stuffed in the presence of the Central Excise Officers and Excise Seals have been found to be intact. Having observed so, the Tribunal goes on to observe that the petitioner was required to be more vigilant since their business was obtained through many middle persons without any acquaintance with the petitioner. Having held so, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Challenging the same, the revenue had filed an appeal and the appeal has been admitted on 13.01.2021 on the following substantial questions of law:- (i) Whether setting aside of the order in original by the Learned Tribunal is justified when the respondent has not followed any of the condition mentioned under Regulation 11(a), 11(d), (k) and 11(n) of the CBLR 2013? (ii) Whether the Learned Tribunal's order is correct when it is admitted and apparent on the face of the record that the respondent has not obtained any job clearance from the exporter and the authorization has been obtained through intermediaries after filing of the shipping bill? The petitioner having succeeded before the Tribunal sought for permission from the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings which are entirely adverse to the petitioner. The Tribunal has held that the petitioner has not obtained the job clearance of export consignment directly through exporter M/s. Panel Pin Manufacturing Company but through series of intermediaries which included manipulation of Red Sanders smuggling. Further the Tribunal has noted that though there was verification of the KYC, the petitioner had not interacted with the exporters and antecedents, including verification of the factory premises of the exporter and the goods contained in the container. Further the Tribunal noted that the goods were stuffed in the presence of the Central Excise Officers and Excise Seals have been found to be intact. Having observed so, the Tribunal goes o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
