TMI Blog2018 (3) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... department is of no meaning as the same was not done with the appropriate authority. Change of name of Company is allowed - application allowed. - C/Misc./92763/17, C/19/08, C/Misc./93024/17 - M/85319-85320/2018 - Dated:- 1-2-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Appellant - Represented by: Shri J.C. Patel, Advocate Respondent - Represented b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Foreign Tax Division of Income Tax Department. (ii) Registrar of Companies (iii) Foreign Exchange Department, RBI, Mumbai. 3. Shri J.C. Patel, learned Counsel appearing on behalf of the applicant submitted various documents in connection with the change of name of the applicant, such as Certificate from Registrar of Companies and other documents. Learned Counsel has also submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, it is observed that the inquiry was made from ROC, Mumbai whereas as per the certificate issued to the applicant, it is a ROC of National Capital Territory of Delhi and Haryana, who issue the certificate for change of name. Despite having this certificate on record, the Customs made inquiry from the ROC, Mumbai, we failed to understand why the Customs department despite knowing the fact of iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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