TMI Blog2004 (11) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No. 10/2000, dated 30-11-2001 by which the demand raised by the Department has been dropped. The appellants had imported Cast Coated Paper/Paper Boards in terms of the licence granted to them by the DGFT. The licences were issued to M/s. ITC Bhadrachalam Paper Boards Ltd. and later transferred in the name of the Respondents. The licence granted was with regard to import of only b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved and relies on the judgment rendered by the Tribunal in case of Kohinoor Impex Pvt. Ltd. v. Collector, reported in 1999 (113) E.L.T. 968 (Tribunal) which has been confirmed by the Apex Court [2001 (131) E.L.T. A86 (S.C.)]. 4. Ld. Counsel distinguishes the judgment referred to by learned JDR and submits that the Licensing Authority has clarified the position and the said clarification is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides, we find that the judgment cited by the learned JDR is not on the point pertaining to the clarification given by the licensing authority. In the present case, the matter had been referred to the licensing authority and the licensing authority has clearly clarified that the imported item falls within the license. The finding recorded by the Commissioner in Paragraphs 25 and 26 of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per/paper board in the invoices, bill of lading, bill of entry and in the declaration filed along with the bill of entry. In addition to the above said description on the words "relevant paper" has also been written in two out of the 4 bills of entry below the main description namely cast quoted paper/board. I therefore cannot imagine how the charge of misdeclaration as relevant paper could be sus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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