2023 (11) TMI 1280

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....nt : Mr. Harpreet Singh, Sr. SC. With Mr. Suhani Mathur, Mr. Jatin Kumar, Mr. Gurpreet Singh, Advs ORDER CM APPL. 38568/2023(51 Days Delay) Bearing in the mind the disclosures made, the delay of 51 days in filing the appeal is condoned. The application shall stand disposed of. CUSAA 58/2023 1. Having heard learned counsels for parties, we find that the Customs, Excise and Service Tax Appel....

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....her apparent that such misuse of IEC of M/s Dev International could not have been done without the active connivance of the CHA- M/s Jai Impex. I find that there has been no interrogation with the CHA for facilitating import by Sh. Rajan Arora by using the IEC code of Sh. Amit Nagi, without proper authorization. Thus, I find that there is no active role played by these appellants save and except f....