9911796707
TMI Blog2015 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... , filed by the appellant, the Revenue also filed application before the Bench for additional evidences such as, Ullage Report and other documents as additional facts, which were not available with the DRI at the time of investigation. He drew the attention of the Bench, paragraph 3.1 of the ROM application. He submits that these evidences were not properly appreciated by the Tribunal in the Final Order. 3. We find from the record that on earlier occasion, the importer/appellants also filed application for rectification of mistake in the Final Order No A/12211-12212/2014 Dated 04.12.2014. By Order No. A/10938/2015 Dated 20.04.2015, the Tribunal disposed the application with some observation. For the purpose of proper appreciation of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es with reference to this document, which was available in one of the DRI files which the Respondent was reviewing, that a letter dated 17.9.2014 was now written to the shipping agent calling for the records. It is further stated in para 6 that these documents now being sought to be relied were not brought to the notice of the Customs nor submitted to the Customs and that the importer had very cleverly manipulated the documents and avoided verification of the same by the Customs at the time of investigation and that it is only while scrutiny of the documents by the Customs from the DRI file that the said Ullage report was noticed. This argument is totally incorrect. All the documents required are always collected by the premier investigatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the main contention of the Revenue in the ROM Application is that the Tribunal proceeded on the basis that the Ullage Report, which was filed in the application of the additional evidence by the Revenue, was always available on record and was not made part of the relied upon documents in the Show Cause Notice. On perusal of the Final order, we find that the Tribunal categorically recorded the submission of the Revenue that these documents now been sought to be relied were not brought to the notice of the customs and that the importer had cleverly manipulated the documents and avoided verification of the same by the Customs at the time of investigation. The finding of the Tribunal in this context is that the documents required are al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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