2007 (4) TMI 425

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....i Anani Mehta, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  All these 12 appeals by the Department are against Order-in-original No. KDL/Commr/5699, dt. 21-12-99 by which the Commissioner of Customs dropped the proceedings initiated against the respondent vide Show Cause Notice No. S/10/59/98/SIB, dt. 12-11-98. 2. Heard learned DR for the Department a....

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....s were sold by them to one M/s. Rajesh Enterprises, a proprietary concern with Shri Rajesh Sanghvi as the proprietor. Licences were registered with Mumbai Customs and TRAs issued for import of goods through Kandla customs. (iii)   M/s. Deluxe Exports and M/s. Karan Exports which are propriotory concerns of Shri M. Shah, imported HDPE granules and warehoused them with CWC Kandla. M/s. ....

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....DPE/HDPE/PP" granules that it was admittedly a mistake on the part of DGFT authorities to have mentioned HDPE in the licence issued by them. As the licenses were transferable and the transferees have imported HDPE duly permitted by the licences, he did not find any violation of policy provision or violation of conditions of notification 204/92 Customs and accordingly dropped the proceedings. 6.....