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2015 (10) TMI 96 - CESTAT BANGALORE

2015 (10) TMI 96 - CESTAT BANGALORE - TMI - Non-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 CI .....

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ot 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. - C/Stay/20431/2015, C/23585/2014-DB - Final Order No. 21805 / 2015 - Dated:- 1-9-2015 - Smt. Archana Wadhwa, Judicial Member And Shri Ashok Kumar Arya, Technical Member, JJ. For the Appellant : Shri Mohd. Zaher, Advocate For the Respondent : Shri Mohammed Yousaf, Addl. Commissioner .....

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ds in the guise of bona fide gifts availing the benefit of Notification No.171/93-Cus. dt. 16/09/1993. 3. It is seen that identical investigations were carried out against other courier operators identically situate and proceedings initiated against them were confirmed by the lower authorities. On appeal before the Tribunal, the Tribunal remanded the matter vide its Final Order No.20323-20324/2015 dt. 12/02/2015 in the case of Arabian Couriers and Skyway Courier Services, with certain observatio .....

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