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2015 (2) TMI 1072 - AT - CustomsBenefit of Notification No.171/93-Cus. dt. 16/09/1993 read with CIECR - Appellants had not taken authorization from the persons to whom the consignments were delivered to ensure that such consignees were in existence and as required by regulations - Held that:- According to Regulation 13(a) of CIECR, the appellants are required to keep the authorizations for a period of one year so that the Customs authorities can inspect the authorizations and satisfy themselves about the bona fide of the receivers. However in both the cases, the demands have been confirmed for the period of more than one year and there is no indication as to whether the appellants had fulfilled the requirements of Regulation or not. Further all the items have been assessed at a single rate whereas in the case of courier operators, it is required to be examined whether legally individual items have to be assessed as is done in the case of Bill of Entry filed in the normal course. If that is the case, the question of correctness of assessment also arises. Moreover there was also a submission in one of the cases that they had submitted documents and this also has to be verified. Further if the authorizations are available, at least some sample verifications have to be done to ensure that such consignees were non-existent, bogus or not genuine. We feel that matter is required to be reexamined under these circumstances and adjudicated afresh. Accordingly, the impugned orders are set aside and matters are remanded for de novo adjudication - Decided in favour of assessee.
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