TMI Blog2014 (12) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order, we find that the learned Commissioner has held that the importer has filed blank papers and give ICE to some other person to import and he was not having any knowledge of the importation of the goods. On the contrary, the learned Commissioner has not given any findings on the production of the original authorization issued by the real importer and he has not doubted the signatures on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been revoked by the learned Commissioner vide order dated 22-4-2013 which was suspended on 30-5-2012. 2. Brief facts of the case are that M/s. Bombay Traders imported one consignment declaring unbranded Tissue Paper and Wall papers and bill of entry was filed by the appellant for clearance. After opening the consignment, it was found that the container was having along with tissue papers 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore their licence has been revoked on 22-4-2013. Aggrieved by the said order the appellant is before us. 3. Heard both sides. 4. The learned Consultant appeared on behalf of the appellant submits that in this case, the main charge against the appellant is that they were not having proper authorization from the importer therefore they have violated the Regulation 13(a), (d) and (n) of CHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and perused the impugned order. 7. On perusal of the impugned order, we find that the learned Commissioner has held that the importer has filed blank papers and give ICE to some other person to import and he was not having any knowledge of the importation of the goods. On the contrary, the learned Commissioner has not given any findings on the production of the original authorization issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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