COMMISSIONER OF CUSTOMS Vs. M.D. SHIPPING AGENCY

JUDGEMENT

(1.) THIS appeal by the revenue under Section 130 of the Customs Act, 1962 ("the Act") challenges order dated 31 May 2012 passed by the Customs Excise and Service Tax Appellate Tribunal ("the Tribunal"). In this appeal the revenue has raised the following questions of law for the consideration of this Court.

(2.) THE brief facts leading to this appeal are as under:

(3.) WE find that the aforesaid observation on which reliance is being placed by Mr. Jetly is an inference drawn by the Enquiry Officer upon the statement made by Mr. Churi. The statement of Mr. Churi is that he personally supervised the transport to the said address. It is not the statement of Mr. Churi that no transporter by name M/s. South Goods Carrier existed at the address. Moreover, as rightly held by the Tribunal the goods were delivered at the stated address in the year 2001 while enquiry which has been made with regard to the existence of office of M/s. South Goods Carrier at the stated address was only in 2004. No attempt was made by the officers of the appellant to find out whether or not in 2004 the office of M/s. South Goods Carrier was in existence at the stated address. Moreover, the imported zinc ingots were handed over to the importer who was also present there.