2014 (3) TMI 632

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..... of entry which shows the goods are imported by M/s Panoli Intermediates (India) Pvt. Ltd. and it has been mentioned that the document transferred in favour of the appellant. The bill of entry was provisionally assessed as per the photocopy on record. If the bill of entry was provisionally assessed there must be final assessment in respect of goods imported by M/s Panoli Intermediates (India) Pvt. .....

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..... against the order-in-appeal passed by the Commissioner (Appeals). 3. The applicant availed credit of Rs. 48,985/- on the strength of photocopy of bill of entry dated 26.02.2004. The credit is being denied on the ground that photocopy is not a valid duty paying document. The contention of the applicant is that when credit was taken in the year 2004, the applicant were having original bill of entr .....

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..... sessed as per the photocopy on record. If the bill of entry was provisionally assessed there must be final assessment in respect of goods imported by M/s Panoli Intermediates (India) Pvt. Ltd. Applicant had not produced any order finalising the assessment in respect of imported goods. In respect of limitation, I find that applicant had not disclosed to the Revenue in the monthly return that the cr .....

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