2018 (12) TMI 1120

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent : Shri R. Kumar, Assistant Commissioner (AR) ORDER PER: P. ANJANI KUMAR M/s. Pantaloon Retail (I) Ltd. and M/s. Unique Trading Co. have filed appeals No. C/460/2012 and C/435/2012 respectively. Both the appeals are directed against order-in-original No. 09/2012/CAC/CC/BKS dated 27.2.2012. As the issue involved in both the cases is identical, the appeals are taken up together. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d 40/2006-Cus. On completion of the investigation, the DRI issued show cause notices to the exporters as well as the transferees i.e. importers. The impugned order was issued confiscating the goods imported and demanding duty and penalties from the importers. During the pendency of the investigation, the DGFT has cancelled all the DEPB scrips/DFIA licences ab initio. 3. The appellants have submit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e records. 7. We find that the issue is squarely covered by the decision of this Tribunal in the case of Sumit Wool Processors and others vs. CC(Import)/(Export) (supra). We find that these appeals are also arising out of the same order of the learned Commissioner (Adjudication), which was set aside vide the order cited above. 8. In view of the above, we allow the appeals. (Pronounced in court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X