2007 (7) TMI 247

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.... [Order per: Mrs. Archana Wadhwa, Member (Judicial)] - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, I find that the issue relates to production of pre-shipment certificate in terms of public notice 16/2004-09, dt.15.10.04. While allowing the appeal, Commissioner (Appeals) has observed as under: ....

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.... agency. Their only claim is that they had produced the certificate issued by M/s Baltic Control, Aarhus. The adjudicating authority has accepted that the certificate was indeed produced by the appellant. As extracted in Para 6 of this order, he discarded the said certificate on the ground that the goods were inspected by M/s Baltic Control, Benin, whereas the certificate was issued by M/s Baltic ....

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....nd the appellant had compiled with the requirement of Para 2.32 of the prevalent Policy. Confiscation of the imported goods is not sustainable." 3. The Revenue is not disputing production of certificate, but submits that the same has been issued by Denmark office instead of Benin office of inspection agency.  It is the respondent's contention that the Benin was a branch office, who has ins....