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2010 (11) TMI 285 - AT - Central ExciseCenvat credit - Goods imported through courier agency - Held that: When the goods are imported through courier agency, it is not in dispute that the courier agency are permitted to file bill of entry on behalf of the importer-consignee and clear the consignment. When the courier agency has been permitted to file common bill of entry on behalf of several importers, obviously all such importers cannot be given original documents. Production of photocopies of bill of entry by the respondents cannot be held against them. The submission in the grounds of appeal that the name of the respondents is not appearing in the bill of entry is factually incorrect. Though the bill of entry is filed by the courier agency, the details of each importer - consignee stand mentioned in the bill of entry. Considering the special category of imports and considering that the Customs have prescribed a different procedure, the grounds on which the credit are sought to be denied cannot be sustained.
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