2003 (7) TMI 358

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..... gainst the order of the Commissioner (Appeals) confirming the decision of the Assistant Commissioner that thle appellant did not take credit of the additional duty of Customs on the bill of entry filed by Galaxy Paints Ltd. for the reason that this document was not endorsed in its favour. 2. The representative of the appellant contends that a declaration which was filed along with the bill of en .....

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..... ot by Galaxy Paints. The bill of entry has in fact been filed by Galaxy Paints which is held to be the importer. In this background, the declaration is totally unreliable and cannot be accepted. The further contention that the appellant remitted to the custom house agent towards clearing the goods the amount of duty perhaps may be true; that however is not relevant to the facts. It is very likely .....

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