2006 (3) TMI 435

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..... per : T.K. Jayaraman, Member (T)]. This appeal has been filed against the Order-in-Appeal No. 437/2003, dated 17-12-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellant is 100% E.O.U. They filed Bill of Entry for clearance for warehouse of 100 reels of decorative paper. At the time of examination of the goods, it was found that there were three reels in excess .....

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..... d Chartered Accountant explained that inadvertently the foreign supplier has sent three reels in excess. Our attention was invited to a letter received from the foreign supplier wherein they have stated that three reels have loaded unintentionally on the Container. Since the unit is 100% E.O.U., it was pleaded that the goods are entitled for exemption under Notification No. 52/2003, dated 31-3-200 .....

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