2015 (10) TMI 96

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....r, Advocate For the Respondent : Shri Mohammed Yousaf, Addl. Commissioner ( AR) ORDER Per : Archana Wadhwa After dispensing with the condition of pre-deposit, we proceed to decide the appeal itself inasmuch as an identical issue stands decided by the earlier order of the Tribunal. 2. As per the facts on record, appellant is operating as a courier agency. The lower authorities, after investiga....

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....found that according to Regulation 13(a) of CIECR, the appellants are required to keep the authorizations for a period of one year so that the Customs authorities can inspect the authorizations and satisfy themselves about the bona fide of the receivers. However in both the cases, the demands have been confirmed for the period of more than one year and there is no indication as to whether the appe....