TMI Blog2019 (11) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... imported in 2006 were subject to verification after a gap of eight years. The discrepancies pointed out in verification report do not suffice to conclude that the goods are in conformity with the descriptions in the three bills of entry cited in the show cause notice. The conclusion of manipulation, or deliberate attempt to conceal the origin of the seized goods, is not established by the facts on record - appeal allowed - decided in favor of appellant. - CUSTOMS APPEAL NO: 85700 of 2015 - A/87060/2019 - Dated:- 15-11-2019 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Anil Balani, Advocate with Ms Pooja Reddy, Advocate for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty against advance licence no. 0310360140/20.12.2005 and 0310379199/ 05.05.2006, issued to M/s S Kumar and Company and M/s Suvidh Overseas respectively, which had allegedly been obtained by submitting forged documents to the licensing authority against ex-bond bills of entry no. 673747/17.01.2006, 673748/17.01.2006 and 83940/ 18.07.2006. 3. It was the claim of the appellant before the original authority that the said goods were part of the consignment against bill of entry no. 217803/24.11.2006 by M/s Kirmi Exports and the Tribunal had remanded the matter back on the previous occasions for ascertainment of conformity with this claim of the appellant. 4. We have heard Learned Counsel for the appellant and Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of Revenue Intelligence is unambiguous that there is no conformity with the three bills of entry referred in the show cause notice. 6. The enumeration of 24 items in the bill of entry against a mere four in the packing list does not, by itself, indicate that these were discrepancies between the packing list and bill of entry without proper and full evaluation of the said description. 7. The marking citizen fashion that was not incorporated in any of the documents of M/s Kirmi Exports does not indicate that the goods were not those of M/s Kirmi Exports and more particularly in the light of the report of the Directorate of Revenue Intelligence of non-conformity of seized goods with the three bills of entri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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