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TMI Blog2010 (12) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice and have paid duty for the same under two respective Bills of Entry - appeal is allowed with consequential benefit to the appellants - C/280/2004 - 1280/2010 - Dated:- 14-12-2010 - Dr. Chittaranjan Satapathy Shri S. Murugappan, Advocate for the Appellants Ms. Indira Sisupal, JDR for the Respondent Heard both sides. 2. The appellants placed a purchase order with M/s. FAG, a bearing manufacturer of a known brand inGermanyfor one bearing of No. QJ 1252 MPA (QJ 1252 MA) and two bearings of No. NU 2252 E.M1A (NU 2252 C NA) for a unit price of 2525.77 EURO and 1912.37 EURO respectively totaling 6350.51 EURO for all the three bearings. The price was for CIF, Chennai Seaport, but the consignment came by air because of urgen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants that they received the remaining two bearings under HAWB No. 60073661 dated 12.7.2003 of a weight 238 kgs. and filed a Bill of Entry No. 557536 dated 18.7.2003 for two packages. The appellants submitted the very same invoice No. 380785938 dated 3.7.2003 on the basis of which the first Bill of Entry dated 8.7.2003 was earlier assessed. This time, however, they indicated proportionate value of 3729.12 EURO plus 289.80 EURO for the two bearings contained in two packages and they have paid duty accordingly as assessed by the appraising officer. It is the case of the appellants that though they have imported only three bearings under the same invoice they have paid duty twice first for three bearings and again for two bearings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - do - Both the shipments were covered by the same invoice. Yours faithfully, Schaeffler Technologies GmbH Co. KG 4. The clarification as above explains that due to bad weather only one out of the three cases could be air freighted in the first shipment and the rest two cases were shipped subsequently, details of which have been given. The airway bill numbers indicated in the clarification tally with the airway bill numbers which were indicated by the appellants in the respective Bills of Entry filed with the customs authorities. 5. The learned DR appearing for the Department supports the impugned order and states that since the shortage in the first instance was not noted in the examination report, no refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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