9911796707
TMI Blog2003 (8) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. - The dispute involved in the present appeal relates to the appellants' refund claim of duty of Rs. 1,19,116/- on the ground that they have paid higher duty on polyester warp knitted fabric imported by them under bill of entry dated 19-4-2002. The lower authorities have admitted their stand that the duty payable on the said import was to the extent of 8% ad valorem whereas t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er meter and the subsequent certificate dated 27-7-2002 show the sale of the entire material @ Rs. 127/- per Kg. As such they have concluded that the said certificates showing the sale of a part of the imported fabric and the second as showing the entire quantum of imported fabric are contradictory. Shri Das explains that the first sale of 1505 meters of fabric was out of their earlier stock of im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. In these circumstances they have fully discharged the burden placed upon them under the provisions of Section 28D of the Customs Act. 3. Countering the arguments Shri N.K. Mishra, ld. JDR submits that the Chartered Accountants' certificates show different duty than what was paid by the appellant thus making them un-reliable. Shri Das also draws my attention to the provisions of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g. The Chartered Accountant certificate dated 29-7-2002 arise at the landed cost of the material @ 133.60/- per Kg. Even if the said Chartered Accountant certificate is not taken into consideration, the landed cost of the fabric would be available from the value of the fabric as disclosed in the Bill of Entry and the sale invoices and the duty paid by them at the time of clearance of the goods. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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