A.W. Travel & Logistic Services Ltd vs Commissioner Of Customs (General), ... on 21 July, 2014
5. Likewise, it is stated that relevant documents pertaining to the
other two exporters i.e. M/s Damini International and M/s Shiv Jyoti
Sales Corporation, were also placed on record. Although the Inquiry
Officer accepted the explanation with respect to M/s Shiv Jyoti Sales
Corporation, it failed to take into account the explanation and
documents pertaining to M/s Damini International in addition to M/s.
Durga International. The learned counsel relied upon the judgment of
this Court in Impexnet Logistic v. Commissioner of Customs
(General) 5300 of 2016, decided on 01.06.2016 and Overseas Air
Cargo Services v. Commissioner of Customs (General) CUSAA
8/2016, decided on 20.07.2016 to say that the time limit of 9 months
CUSAA 2/2016 Page 3 of 6
within which the inquiry has to be completed under the CHA
regulations; is absolute.