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2015 (10) TMI 96 - AT - CustomsNon-bona-fide unaccompanied baggage Benefit of Notification No.171/93-Cus Lower authorities, after investigation and issuance of show-cause notice, had alleged that appellant had imported non-bona fide unaccompanied baggage intended for commercial purposes and cleared said goods in guise of bona fide gifts availing benefit of Notification No.171/93-Cus. Held that:- Tribunal in identical investigation held that, according to Regulation 13(a) of CIECR, appellants are required to keep authorizations for period of one year so that Customs authorities can inspect authorizations and satisfy themselves about bona fide of receivers However, demands have been confirmed for period of more than one year and there is no indication as to whether appellants had fulfilled requirements of Regulation or not If authorizations are available, at least some sample verifications have to be done to ensure that such consignees were non-existent, bogus or not genuine Matter is required to be re-examined under these circumstances and adjudicated afresh Accordingly, impugned orders are set aside and matters are remanded for de novo adjudication Appeal disposed of.
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