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Showing contexts for: import export code in Gunjan Sharma vs Commissioner Of Customs (Preventive) on 20 August, 2019Matching Fragments
"(i) Whether Customs, Excise and Service Tax Appellate Tribunal was right in imposing a penalty of Rs. 15 lakhs despite holding that Appellant was not involved in the clearance of the impugned offending consignment of M/s Planet Overseas?
(ii) Whether the order passed by the Customs, Excise and Service Tax Appellate Tribunal is perverse and contrary to the facts on record and mentioned in the order-in-original?"
3. The relevant facts of the present case are that on 27th March, 2012, the Customs Officers examined container No.HDMU 6480486 (for which no Bill of Entry had been filed) and found that it contained fire crackers. The container had been lying at the Inland Container Depot, Tughlakabad, New Delhi for almost two months. On visiting the address given in the Importer Exporter Code (IEC) of the importer, M/s Planet Overseas, it was discovered that the premises did not exist at the given address.