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Sea Breeze Couriers Versus Commissioner of Central Excise, Customs and Service Tax, Trivandrum

2015 (10) TMI 96 - CESTAT BANGALORE

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 commercia .....

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zations 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 .....

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mined 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:- .....

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nsing with the condition of pre-deposit, we proceed to decide the appeal itself inasmuch as an identical issue stands decided by the earlier order of the Tribunal. 2. As per the facts on record, appellant is operating as a courier agency. The lower a .....

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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 .....

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we reproduce para 3 of the said order. 3. After hearing both the sides, we found that according to Regulation 13(a) of CIECR, the appellants are required to keep the authorizations for a period of one year so that the Customs authorities can inspect .....

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requirements of Regulation or not. Further all the items have been assessed at a single rate whereas in the case of courier operators, it is required to be examined whether legally individual items have to be assessed as is done in the case of Bill o .....

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