Home Case Index All Cases Customs Customs + AT Customs - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1285 - AT - CustomsRecovery of Customs Duty short/not paid - imposition of penalties - Advance License for duty free import of various goods including 4464 pieces of Ball Bearings - import of various type of bearings, which were never used for the manufacture of export goods - HELD THAT:- Accept for making a bald and vague assertion that adjudicating authority had failed to give any findings on facts or case laws on the basis of which he had arrived at the conclusion in para 34(f) of the impugned order, that the respondents were bonafide transferee, revenue has failed to state the fact and case laws which were to be considered and have not been considered by the adjudication commissioner - Commissioner has in his order at para 26C recorded that there was some collusion between the person procuring and getting the licenses amended fraudulently and the importer but has still concluded in para 34(f) against holding them they were bonafide transferees. In the appeal memo we do not find anything stated by which this finding of the Commissioner can be challenged. No appeal could be considered on the basis of such vague statements made in the appeal memo. Appeal dismissed - decided against Revenue.
|