Customs Broker M/s
Naman Gupta & Associates in order to export consignment of ball
bearing covered under Shipping Bill No. 3781573 dated ... Order-in-Original mainly relies upon the statements of the
above noted two exporters. The right of cross-examination has been
recognized under Regulation
examining the challenge which stands
raised, we deem it apposite to take note of the following essential facts.
3. The petitioner ... Bill of Entries submitted between 14 to
19 July 2024 for identical consignments of platinum alloy sheets. The
respondents are stated to have raised various
examining the challenge which stands
raised, we deem it apposite to take note of the following essential facts.
3. The petitioner ... Bill of Entries submitted between 14 to
19 July 2024 for identical consignments of platinum alloy sheets. The
respondents are stated to have raised various
customs department, where
imported consignments are being deposited by the
importers to enable them to take delivery of the
consignment by paying custom duty ... importer and therefore
importers are not induced to take delivery of such
consignment. According to the Assessing Officer, the
assessee is following Mercantile system
release of the
seized gold has come to be rejected. We note that while passing the
aforesaid order, the adjudicating authority has in paragraph ... gold in question was seized vide Seizure memo dated
20.02.2024 as the consignments were found without any licit
documents (GST Invoice/ Delivery Challan
appellant, we
find that the appeal would merit further consideration. We take note of
the undisputed facts which stand reflected in Para ... that M/s Ala Food
Stuff Pvt. Ltd. had disavowed the export consignment itself.
3. Although the Customs, Excise and Service Tax Appellate
Tribunal
5962/2023
4. The matter is listed today pursuant to office note seeking
correction of the next date of hearing fixed.
5. In view ... 71339/2024,
no further directions need be passed. The matter shall stand consigned
to the record.
YASHWANT VARMA, J.
DHARMESH SHARMA, J.
DECEMBER
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