Extracts
M/s R.K. Impex Versus Commissioner of Customs, Kandla
2016 (12) TMI 1309 - CESTAT AHMEDABAD
Fraudulent sale of advance licence - Held that: - in absence of rebuttal of the charges leveled against them, the learned Commissioner had no option but to decide the case on the basis of the evidences available on record - I am of the opinion that M ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X For Appellant: Shri R. Subramanya, Advocate For Respondent: Shri A. Mishra, A.R. ORDER Heard both sides. 2. This is an appeal filed against OIO No.KDL/COMMR/67/08, dt.12.03.2009, passed by Commissioner of Customs, Kandla. 3. Assailing the impugned o ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X mka, to whom the present appellant sold the advance licences, was exonerated, whereas the appellant was penalized. He has fairly accepted that they have not appeared before the learned Commissioner nor filed reply to the Show Cause Notice. 4. The lea ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X o objection in remanding the case to the Adjudicating Authority. 5. In his rejoinder, the learned Advocate undertakes to file reply to the Show Cause Notice and participate in the adjudication proceeding. 6. I find that the learned Commissioner, afte ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X
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