2016 (1) TMI 1278

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..... Versus COMMISSIONER OF C. EX., [2007 (11) TMI 57 - CESTAT CHENNAI], where it was held that photocopy of B/E cannot be said invalid documents to avail credit - appeal allowed - decided in favor of appellant. - Appeal No. E/989/10- Mum - - - Dated:- 8-1-2016 - Mr. S.S. Garg, Member (Judicial) Shri M.P. Kasale, Advocate for the appellant Shri Sanjay Hasija, Suptd. (AR) for the responden .....

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..... -Original and the Commissioner (Appeals) upheld the Order-in-Original. The present appeal has been filed by the appellant. 3. Ld. Counsel for the appellant submitted that as per the Bill of Entry Regulation, 1976, courier bill of entry is a valid document for clearance of any imported goods and this is so provided as per Regulation 5(3) proviso of Courier Imports and Exports Clearance Regulatio .....

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