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M/s Monika India Versus Commissioner of Customs, Kandla

Denial of request for lodging DECE book - Non submission of proper documents - Assessee contends that documents already lying with dept. - Held that:- documents came in the light after the order was passed by the Commissioner (Appeals). In view of that, it is appropriate that the matter should be re-examined by the Adjudicating authority. - Matter remanded back - Decided in favour of assessee. - Appeal No.C/282/2007; C/Others/10392/2015 - Order No. A/10425/2015 - Dated:- 22-4-2015 - Mr. P.K. Das .....

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ant had not submitted the documents. 2. The Commissioner (Appeals) upheld the Adjudication order. 3. The learned Representative for the Appellant submits that the Adjudicating authority denied the benefit on the ground that the Appellant has not placed the documents. He submits that the documents were lying with the DGFT authorities. It is contended that as revealed from the note sheet of the DGFT authorities that they referred the matter to the Customs with full details for review of this case. .....

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