2015 (2) TMI 1072

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....DB, C/21194/2014-DB, C/21209/2014-DB - Final Order No. 20323-20324/2015<br>Customs<br>Archana Wadhwa (Judicial Member) And B. S. V. Murthy (Technical Member) For the Petitioner : Satish Sunder, Aum Associates, Augustian P. A. For the Respondent : R. Gurunathan, Dr. A. K. Nigam ORDER B. S. V. Murthy (Technical Member) In both the appeals, the issue involved is common and facts & circ....

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.... that such consignees were in existence and as required by regulations. A concession is given to the courier operators as a facilitation measure that they can obtain the authorization from the consignee that he had received the goods by courier as bona fide gifts when value thereof is less than Rs. 10,000/- as per the requirement of regulations. According to Regulation 13(a) of CIECR, the appellan....

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.... decision. 3. After hearing both the sides, we 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....