Bls Polymers Ltd vs Cc Sea Ch - Ii on 16 December, 2025
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT ... Appeals), No. 60, Custom House, Rajaji Salai, Chennai - 600 001)
M/s. BLS Polymers Ltd. ...Appellant
604, Indra Prakash,
No. 21, Barakhamba Road,
New Delhi
Shipping Bills prior to
customs formalities) and the House Bills of Lading
(BLS)/Multimodal Transport Documents (MTDs) through them
before completion of exports ... Port. They also facilitated issuance of House
Bills of Ladings (BLs) from the freight forwarding companies,
namely, M/s. Seamax Logistics Limited
Bls Ecotech Ltd vs Jaipur I on 3 August, 2021
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT NO. - IV
Excise ... passed by the Commissioner (Appeals), Central Excise and CGST, Jaipur]
M/s. BLS Ecotech Ltd. ...Appellant
VERSUS
Commissioner of Central Excise, Bhiwadi ...Respondent
APPEARANCE
ABCCPL were
responsible for the exports which did not happen and the BLs
were wrongly stamped as "Shipped on Board". Hence ... evident from the investigation that
the CB obtained the House BLS / MTDS from freight forwarders
before or without receipt of merchandise/handing over
merchandise
defeating intended/prescribed scale of
customs examination.
5.3 The issue of duplicate BLs is accompanied by non-
production of Bank Realisation Certificates, non-traceability ... Appellants in the controversy except for
issuing two sets of BLs in conjunction with Freight Forwarders.
Moreover, the statements recorded from the involved persons
have
consignees based at Armenia and Azarbaijan. The said landing
certificates and House, BLs/Multi Modal transport documents
were submitted by the above 5 exporters ... fraudulently
availing Special Focus Market Scheme (SFMS) benefits by
producing forged House BLs/Multi-modal transport documents
and landing certificates, wherein consignee countries were
deliberately
respect of the services given by
M/s BLS Detective Services Pvt. Ltd. for surveying the market
and organizing raids at various premises to detect ... whether the
service tax paid by the appellant to M/s BLS Detective Services
Pvt. Ltd. in respect of the services received by them would
Show
Cause Notice SCN No V/(9)70/BFN/
SCN/ST/BLS/2010 dated 16.08.2010 listed at S
No 15 of the table annexed ... case of show cause No.
V(9)70/BFN/SCN/ST/BLS/2010 dated 16.8.2010 listed at
S.No.15 and show cause
Royal Sundaram General Insurance ... vs Commissioner Of Gst & Ce - Chennai ... on 29 July, 2024
Royal Sundaram General Insurance Co Ltd vs Commissioner Of Gst&Cce (Chennai ... on 29
