Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2013 (10) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../-, the matter has been listed for admission, I exercise my discretion under Section 129A of the Customs act, 1962 and admit the appeal and stay petition. 3. Vide Bill of Entry No. 740995 dated 29/10/2009, frozen peas were imported in the name of M/s. Hak Agrofoods. The Bill of Entry was filed by M/s. Lakka Transglobal India Ltd. The consignment was referred to Plant Quarantine Department for obtaining No Objection Certificate. However, the Directorate General of Plant Protection, Quarantine & Store, JNPT, Nhava Sheva vide letter dated 19/02/2010 informed the Customs authorities that frozen peas were not allowed to be imported from any country as per Plant Quarantine (Regulation of Import into India) Order, 2003 and as per the instructions....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and rejected their appeal. Accordingly, it is pleaded that the impugned orders are bad in law and therefore, liable to be set aside. 5. The learned Dy. Commissioner (AR) appearing for the Revenue, on the other hand, contends that in the instant case the Bill of Entry has been filed along with other import documents such as invoices, packing list, country of origin certificate and bill of lading. If the appellant had not authorized the CHA to file the bill of entry, these documents would not have been submitted to the Customs along with the Bill of Entry. Therefore, the plea that the appellant did not authorize the CHA to file the packing list on their behalf is only an afterthought to escape the consequence of law. In the instant case, the....