9911796707
TMI Blog2013 (10) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... e bill of entry or the same were 179 Kgs, as reflected in the invoices - Held that:- The short receipt of the goods were also informed by the appellant to the department, as soon as they detected the same and the matter was taken up with foreign suppliers, who agreed with the short shipment and accordingly issued a new invoices -The new invoice stand rejected by the lower authorities on hyper tech ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of Goods at concessional rate of duty for manufacture of excisable goods) Rules, 1996. 2. The appellant imported some goods in terms of notification NO. 32/97 Cus dated 1.4.97, which exempts goods imported into India from the whole of duty of customs leviable thereon which is specified in the first schedule to the Customs Tariff Act, 1975 as also from the whole of additional duty subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were being cleared without payment of duty in terms of notification No. 32/97-Cus dated 1.4.97 and as the same were meant for customers, after repair and recondition, the goods were not examined by the customs. However, when the goods were received in the appellants factory and opened, they found that there was short receipt of the goods as against the weight of the same mentioned in the exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight as reflected in the airway bill as also in the bill of entry or the same were 179 Kgs, as reflected in the invoices. The matter was taken up by the appellant with the supplier. The said short receipt of the goods were also informed by the appellant to the department, as soon as they detected the same and the matter was taken up with foreign suppliers, who agreed with the short shipment and ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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