9911796707
TMI Blog2016 (4) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent : Shri K. Poddar, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The appellant is a Customs Broker having a licence to attend to customs clearance work in the ports. Certain enquiries were conducted by the officers of Customs Commissionerate, New Delhi with reference to import of Synthetic Diamond Powder in June 2011 by M/s New Faith Enterprises, New Delhi. Certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Diamond by M/s New Faith Enterprises, wherein the contents were declared in terms of 1 kg. is = 1000 carats instead of 1 kg. = 5,000 carats. The second violation alleged was with reference to bill of entry dated 17/1/12 for consignment of memory cards which were actually found to be RAMs. 2. Apart from strongly contesting the impugned order on merits the learned Counsel for appellant contended t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 and 25/6/2013. The date of offence report received by the Original Authority is not known in the present case. Even considering these two orders passed under Customs Act, in which the appellant is one of the party and the present show cause notice having been issued on the same set of facts, we find the notice has been issued much after the time limit prescribed under Regulation 20 (1) of CBL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order arising out of such proceedings. Considering the above decision of the Hon'ble Madras High Court and also the decision of the Tribunal in M/s Atharva Global Logistics vs. CC, New Delhi reported in 2016 - TIOL - 157 - CESTAT - DEL. and in M/s ZEN Cargo Movers Pvt. Ltd. vs. CC, New Delhi reported in 2016 - TIOL - 524 - CESTAT - DEL, we find that the impugned order is liable to set aside on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
