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TMI Blog1989 (4) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned advocate, Sri Saha, stated that this is a case in which they had imported certain goods under Project Import and cleared them on a provisional basis after executing a bond in terms of Section 38 of the Customs Act. Subsequently, in terms of the conditions they had submitted relevant documents including reconciliation statement and other documents for finalisation of the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us documents, including bills of entry, suppliers invoices etc., had been submitted. It was also mentioned that they will be forwarding final certificate in due course and these were also subsequently forwarded. 4. It was also their contention that, in any eventuality, the amount of Rs. 20 lakhs could not have been appropriated straightaway without first finalising the assessment on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the submissions of the learned counsel that the documents had been submitted, he has no objection if the matter is remanded to the original authority for re-consideration. 9A. We observe that the contentions of the learned counsel have a strong force and the action of the department was prima facie erroneous and the balance of convenience was also in favour of the appellants. We, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and that a particular sum is due cannot be simply presumed. If the authorities below did not have access to the documents for whatever reasons, then it is clear that they could not have arrived at the right figure, and, in any case, it has not been shown in the orders as to how the figures have. been arrived at. Therefore, the action is ab initio erroneous, and the confirmation of the demand by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sides. The Custom House should also make effort to trace the documents which have been produced before them and taking the materials which may be available into account and also such other materials as may be made available to them and the A.C. may reconsider the matter and re-examine the case and finalise the demand and then take such further action as may be called for in terms of the law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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