2015 (2) TMI 1072

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..... 4-DB - Final Order No. 20323-20324/2015
Customs
Archana Wadhwa (Judicial Member) And B. S. V. Murthy (Technical Member) For the Petitioner : Satish Sunder, Aum Associates, Augustian P. A. For the Respondent : R. Gurunathan, Dr. A. K. Nigam ORDER B. S. V. Murthy (Technical Member) In both the appeals, the issue involved is common and facts & circumstances are also similar and therefore b .....

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..... d as required by regulations. A concession is given to the courier operators as a facilitation measure that they can obtain the authorization from the consignee that he had received the goods by courier as bona fide gifts when value thereof is less than Rs. 10,000/- as per the requirement of regulations. According to Regulation 13(a) of CIECR, the appellants are required to produce the consignee a .....

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..... 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 the authorizations and satisfy themselves about the bona fide of the receivers. However in both the cases, the demands have been confirmed for the period of more than one year and there is no indication as to whether the .....

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