Home Case Index All Cases Customs Customs + AT Customs - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 885 - CESTAT, MUMBAIRevocation of CHA License - Violation of provisions of Regulation of CHALR 2004 - Import of zinc ingots under Advance Licence Scheme - Held that:- appellant has obtained a letter from the importer to whom the goods be delivered after clearance and same is placed on record which clearly explicit that the goods are to be delivered at South Goods Carriers, Chatra Bhuj Bldg., 15, Ground Floor, 178, Sant Tukaram Road, Mumbai. Further, in the statement of clerk of the appellant who dealt with the clearance of the goods clearly says that the said consignment was transported by them in local vehicle for delivery to South Goods Carriers, Chatra Bhuj Bldg., 15, Ground Floor, 178 Sant Tukaram Road, Mumbai on account of M/s. Ventura Alloy (importer). It is further stated that Anthony D’Souza (importer) was waiting at the said address when the consignment was transported to the given address and he had taken the delivery of the same. Further, we find that in this case, the clearance took place in 2001 and DRI started investigation in the year 2004. It may happen that in the year 2004 the transporter might have changed their premise or may be non-existent in 2004. But investigation does not reveal that whether it was enquired that in 2001 said transporter was there or not - Following decision of M/s. Sainath Clearing Agency Versus Commissioner of Customs (General) Mumbai. [2011 (3) TMI 292 - CESTAT, MUMBAI] - Decided Decided in favour of appellant.
|