2013 (10) TMI 338

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.... ORDER Per Mathew John 1. The applicant imported different types of deodorants at Tuticorin port vide Bill of Entry No.2708858dt. 3.2.2011. Revenue booked a case against the applicant on the following grounds :- i. The import of deodorant is permitted only at specified ports and Tuticorin port is not one among the specified ports. ii. The Maximum Retail Price (MRP) at which the goods w....

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....lief. Aggrieved by the order of Commissioner (Appeals), the applicant has filed an appeal along with stay petition before us. 3. Ld. advocate for the applicant submits that they were not aware that deodorant could not be imported at Tuticorin port and prior to the impugned import, they had imported the goods and the same was cleared by Custom House. Only for this consignment, the issue was poin....

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....ch Bills of Entries have not been taken note of either by the adjudicating authority or the first appellate authority. Therefore, he prays that his appeal may be admitted without any pre-deposit. He also undertakes to keep the bank guarantee alive during pendency of appeal. 5. Opposing the prayer, Ld. AR for Revenue submits that Tribunal in the case of Sadanam Personal Products Vs CC New Delhi ....