2011 (1) TMI 358

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....aur Chadha, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Being aggrieved with the order passed by Commissioner (Appeals) the Revenue has filed the present appeal. We have heard Shri Amrish Jain, learned SDR for the appellant and Ms. Prabjyoti Kaur Chadha, Advocate for the respondent. As per facts on record, the respondent M/s. Shradha Outdoor Equipments Pvt....

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....fty Two Thousand Six Hundred Nine). During the course of arguments, the respondent took stand that M/s. Shradha Outdoor Equipments Pvt. Ltd. was not, in fact, the importer of the goods and it was their sister concern M/s. Shradha Trading (India), who was the actual importer. Appearance of their name in the bill of entry was a mistake in the hands of their CHA. The said argument of the responden....

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....d C/o 56 APO, Certificate issued by the Major General HO Central Command, Commercial Invoice No. 05AY112014-1 dated 13-5-2005 with packing list and Airway Bill No. 125/PVG/7149055, all are in the name of M/s. Shradha Trading (India) and on the basis of these documents goods were cleared by Customs. The Certificate as required under the Notification No. 39/96 was issued by the competent authority i....

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....3 (63) E.L.T. 648 (T), CC (Chandigarh) v. Oswal Woolen Mills Ltd. - 1995 (76) E.L.T. 408 (T) and in the case of M/s. Keshari Steels v. Collector of Customs, Bombay - 2000 (115) E.L.T. 320 (Bom.) is applicable to the present case." 4. Revenue in their appeal is not disputing the above facts detailed and enumerated by Commissioner (Appeals). The only contention is that since the bill of entr....