2016 (11) TMI 35

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....53614/2016- (SM) ORDER Per Ms. Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing Shri H L Saini, learned DR appearing for the Revenue and after going through the impugned order, I find that based on the information from the Container Corporation of India as regards one unclaimed container lying there....

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.... disclaims the ownership of the said goods and import of the same. Hence, the Appellant cannot be forced to be the importer of the said goods by merely based on the order said to have been booked by the importer with M/s. Container Corporation of India Limited/ Shipping Line was back in 2011, notwithstanding the issue that the same is not appropriately substantiated. I also draw support from the c....