TMI Blog2018 (11) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... In the instant case, the Bills of Entry was not filed in the name of the appellant company at the Custom Broker’s office, thus the said regulations cannot be invoked against the appellant company. There is no merit in the impugned order suspending the license of the appellant - appeal allowed - decided in favor of appellant. - C/85918/2016-CU(DB) - Final Order No. A/85769/2018-WZB - Dated:- 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai Zonal Unit vide F. No. DRI/MZU/C/INT-58/2015/9377, dated 10-11-2015. Learned Counsel argued that DRI had implicated Shri Chandrakant S. Sawant, Director of the appellant firm for his role in the alleged improper import of cigarettes. Learned Counsel argued that the allegations on Shri Chandrakant S. Sawant are of the personal nature and have nothing to do with the appellant firm. He argued that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not filed in the name of the appellant firm, it cannot be said that the appellant firm was not involved in the smuggling activity. A perusal of the entire order shows that no role of the appellant firm per se has been identified. All the activities of Shri Chandrakant S. Sawant have been clearly identified in his personal capacity. 4.1 The Commissioner has observed that the Bill of Entry wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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