2021 (3) TMI 1110

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....ellant Shri Yasbir Singh, Authorised Representative for the Department ORDER The order of Commissioner (Appeals) bearing No. 191-193/2017 dated 24 May, 2019 has been assailed vide the impugned appeal. 2. I have heard Shri S. Sunil, learned Advocate appearing for the appellant and Shri Yasbir Singh, learned Authorised Representative for the Department. 3. Learned Counsel for the appe....

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....13. Learned Counsel further submitted that M/s. Wijeta Impex and Logistics has never authorised Mr. Lalit Gupta to become their G-card holder. Paragraph (iii) of appeal stands impressed upon where it is mentioned that no request was ever made by the appellant to the Customs Authority to issue G-Card in the name of Shri Lalit Gupta. It is also mentioned therein that if any such document has been pr....

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....were dispatched on the previous Ghaziabad address only and hence were not available to the appellant. This issue has again not been not discussed in the order under challenge. Order is accordingly, prayed to be set aside and appeal is prayed to be allowed. 6. While rebutting the impugned order, learned Departmental Representative has impressed upon the findings of the Order under challenge in l....

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....work at Delhi Customs but was never authorised to be the G-card holder by appellant, cannot be ascertained unless and until requisite documents are called by the adjudicating authority below to be scrutinised in respect thereof. The findings of the Commissioner (Appeals) in last four lines of paragraph 5.1 of the Order under challenge as is impressed upon by learned Departmental Representative als....