2009 (1) TMI 557

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...., for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. -  The appeal No. C/283/06 is by the Department against the order of the Commissioner (Appeals) Nos. 7 & 8/Cus/JPR-I/2006 dated 30-1-06. 1.2 The cross-objection CO/126/06 is by M/s. Continental Exports and CO/135/06 is by M/s. Indo Kiseki Co. Ltd. and they are connected to the above appeal. 2. ....

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....ecious stones. The respondent M/s. Continental Exports sent letters to customs authorities on 2-1-2004 and 7-1-04 claiming that M/s. Indo Kiseki Co. Japan has by mistake sent the consignment meant for a Hong Kong party to Continental Exports, India and sought permission to return the consignment back to M/s. Indo Kiseki Co.. This request was not acceded to and the consignment was subject to detail....

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.... Rs. 5 lakhs on M/s. Continental Exports. The request for re-export has been rejected. 3.3 Against the order of the original authority, appeal was filed not only by M/s. Continental Exports but also by Japan based consignor M/s. Indo Kiseki Co. Ltd. The Commissioner has entertained the appeal of the consignor as well and set aside the order of the original authority and permitted re-export....

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.... made by the consignor to the Commissioner has not been considered by the original authority. 6. We have considered the submissions from both sides. We notice that the Commissioner (Appeals) had entertained the appeal of M/s. Indo Kiseki Co. Japan, even though he was not a party to the proceeding before the original authority as no show cause notice was issued to them. Even if the Commissi....