2002 (4) TMI 147

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order has been challenged on the ground that the DGFT authorities has granted the licence in regularising the import, yet the Commissioner (Appeals) has dismissed the appeal. 2. The appellant before us had imported certain consignment of spare parts. On physical examination it was noticed that item Nos. (1) and (2) of the invoice were marked as "Inverter" although the same were described as "fre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uthorities is enough to prove that goods are in restricted category". 3. He dismissed the appeal of the appellants. Hence the present appeal. 4. On hearing the Representative of the appellant, we are of the view that the order passed by the Commissioner (Appeals) is totally wrong. As mentioned above the licence has been issued by the Licensing Authority with the remark that the licence issued .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X