2014 (2) TMI 219

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....ya, Consultant JUDGEMENT Per DR. I.P. LAL Revenue has filed this appeal against the order of the Ld. Commissioner (Appeal). 2. The facts of the case are that the officers of Customs (CCP), Kolkata inspected 11 Number of parcel packages which had arrived from Chennai. The said parcel packages were opened in presence of postal authorities and were found to contain camera and camera parts....

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....rieved with this order, Revenue has filed appeal. 3. At the outset, the Ld. A.R. appearing for the Revenue reiterated the grounds mentioned in Revenues appeal. He submitted that the appellant i.e. Shri Deepak Kr. Agarwal did not produce any documents in support of his claim and that in view of submission of cacha challan in the case, the claim is not bonafide. He, further, submitted that since....

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....said goods from Chennai and the packages came from Chennai is not in doubt. It is findings of the Ld. Commissioner (Appeal) that the appellant is one of the recipient of the packages as per the address mentioned on the parcel and he has rightly claimed the ownership of the goods as the same was purchased by him from Chennai.As regards the Revenues contention that the appellant could only produce ....