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Shri Bajrang Rajaram Gupta Versus Commissioner of Customs- Ahmedabad

2015 (9) TMI 868 - CESTAT AHMEDABAD

Imposition of godown charges - re-export of goods - Held that:- The present appeal has been filed by the appellant where the case pertains to import of goods through baggage. As per preamble to the OIA dated 26.8.2013, passed by First Appellate Autho .....

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The same is, therefore, disposed of as non-maintainable - Decided against assessee. - Appeal No. : C/13400/2014 - ORDER No. A/10799 / 2015 - Dated:- 12-6-2015 - Mr. H.K. Thakur, J. For The Assessee : Shri Vivek V Gupta ( Advocate, as Legal Heir) For .....

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ific query from the Bench, Shri V V Gupta mentioned that he is the legal heir of the appellant as the appellant is not alive now. Shri V V Gupta, submitted that the appellant alongwith his wife arrived from Dubai at SVP International Air Port, Ahmeda .....

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ed appellant s request of re-export and the First Appellate Authority vide OIA No. 325/2013/CUS/COMMR(A)/Ahd dated 26.7.2013 allowed the appellant s request to re-export and the Adjudicating Authority vide OIO dated 28.2.2014 allowed re-export on pay .....

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lay for allowing re-export was on the part of customs authorities. 3. Shri L Patra, Authorised Representative, appearing on behalf of Revenue, argued that it is baggage related case, therefore, as per preamble to OIA-AHM-CUSTM-000-APP-256-14-15 dated .....

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