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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 .....

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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 .....

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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 .....

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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 .....

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