TMI Blog2016 (12) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... t that nowhere is stated that he was aware the goods being imported by the importer were not Natural Lime Stone Powder. The correct nature of the imported goods could be known only after chemical test was undertaken by the department. Even the examining officers could not detect the goods imported were other than Natural Lime Stone Powder. In the absence of any evidence, that appellant had the kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt (Customs House Agent M/s. D.K. Shipping Agency) under Section 112 (a) and 112(b) of the Customs Act, 1962. 2. Sri K.K. Sanyal (Consultant) appearing on behalf of the appellant argued that M/s. Tara Holdings Pvt. Ltd. filed 2 bills of entry and declared the goods as Natural Lime Stone Powder. That appellant filed bills of entry on the basis of details given by the importer that on chemical te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri K.C. Jena, ADC(AR) appearing on behalf of the Revenue argued that as per statement dated 24.11.2004 of the appellant, no document in support of the nature of imported goods was obtained from the imported and the documents are filed on the basis of verbal information provided by the importer. On a specific quarry from the bench whether any other person gave a statement that CHA was aware of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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