2016 (11) TMI 35

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..... na Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing Shri H L Saini, learned DR appearing for the Revenue and after going through the impugned order, I find that based on the information from the Container Corporation of India as regards one unclaimed container lying therein, proceedings were initiated against the res .....

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..... ort of the same. Hence, the Appellant cannot be forced to be the importer of the said goods by merely based on the order said to have been booked by the importer with M/s. Container Corporation of India Limited/ Shipping Line was back in 2011, notwithstanding the issue that the same is not appropriately substantiated. I also draw support from the cited judgments wherein it is categorically held th .....

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..... ircumstances. 5. However, on going through the impugned order of Commissioner (Appeals), I find that there is no dispute about the fact that the respondent had not filed the Bill of Entry and as such, cannot be considered to be an importer. Based upon the information passed by Container Corporation that the container in question was ordered by the respondent. When their being no evidence to that .....

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