UNIMERS INDIA LTD. Vs. COMMISSIONER OF CUSTOMS, MANGALORE

JUDGEMENT

(1.) ALL these appeals are directed against OIO No. 1/2005, dated 25 -2 -2005. Since there are 17 appeals we would like to identify the appeals in a chart form which is as under : - Sl. No.Appeal No.AppellantRespondent

(2.) THE relevant facts that arise for consideration are :

(3.) ENQUIRIES revealed that M/s. Pure Chemicals Co., is a proprietary concern having their Registered Office at 551, 3rd Main, 2nd Stage, West of Chord Road, Mahalakshmipuram, Bangalore -560 086 and Branch Office at Shop No. 3, Ground Floor, ABCO Trade Centre, Kottara Chowki, Mangalore -575006 and they are engaged in the import and trading of various chemicals and solvents. Mr. M. Ponnusami is the proprietor of M/s. Pure Chemicals Co., and his office is situated at No. 32, H Block, 15 Main Road, Anna Nagar, Chennai -40. The Import -Export Code No. of M/s. Pure Chemicals Co. is 0495015890.