COMMISSIONER OF CUSTOMS, CALCUTTA Vs. RAMAPATI EXPORTS

JUDGEMENT

(1.) THE present appeal has been filed by the Revenue against the order -in -original No. 30/2001, dt. 20 -4 -2001 passed by CC, Calcutta vide which he had dropped the proceedings, inter alia, against the respondents and the other persons, initiated vide show cause notice dt. 20 -7 -2000. Though the impugned order has been passed by the Commissioner against a number of persons including the respondents, the appeal has been filed by the Commissioner only in respect of M/s. Ramapati Exports.

(2.) BRIEFLY stated the facts of the case are as under : -

(3.) SHRI P.K. Dutta, ld. Adv. along with Shri Biswajit Mukherjee, ld. Adv. appeared on behalf of the Revenue and contended that the Commissioner has framed the following issues for consideration : -