2016 (10) TMI 723

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....ndent ORDER This appeal is directed against the Order-in-Appeal No.  514(Gr.I)/2015(JNCH)-Appeal-II dated 29.10.2015 passed by the Commissioner of Customs  (Appeals-II), Mumbai-II, JNCH, Nhava Sheva, wherein the Learned Commissioner upholding the Order-in-Original set aside the appeal filed by the appellant. 2.  The fact of the case is that the appellant have imported 25MTs....

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....arned Counsel for the appellant submits that the contract entered into for the import of the impugned goods valid uptill 31.3.2014 and due to this reason the supplier supplied the goods on 28.3.2014.  Therefore no mala fide can be attributed to the appellant.  He further submits that it is the appellant who suo moto informed the Customs department regarding this fact.  He further su....

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.... Upheld by the Hon'ble Supreme Court as reported 2003 (157) ELT A87(S.C.). (ii)  H.C.L. Comnet Systems & Services Ltd. Vs. Commr. of Cus. New Delhi.  2003 (158) E.L.T.349 (Tri.Del.) (iii)  M.V.Marketing & supplies Vs. Commr. of Cus. (Import) Chennai   2004 (178) E.L.T. 1034 (Tri.-Chennai) 4.    On the other hand Shri S.J. Sahu, the Learned Assista....

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....sp; as the foreign supplier shipped the goods in terms of the contract.  However, the importer despite knowing that the registration is valid till 23.3.2014 did not take any action to intimate to the foreign supplier of the goods accordingly, the illegal export has taken place.  On going through the judgments relied upon by the Ld. Counsel,  I find that in those judgments the goods ....