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TMI Blog2018 (1) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... track shoe is being done as per the purchase order. The appellants have not been able to sufficiently rebut these facts given in the invoice. In any case, the goods are not available at the time of the PCA. In the circumstances, the appellant has not been able to satisfactorily counter the allegations made by the department. It has also not been informed whether the department's non-filing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to clearance of goods on Post Clearance Audit (PCA), it appeared to the department that the gods are actually parts of Excavator and merit classification under CTH 84314990 and not under CTH 72287011 as declared. Proceedings initiated against the appellant culminated in adjudication order dt. 01.05.2008 which held that the imported goods are not eligible for benefit of Customs duty exemption Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m and also photographs of various processes to which they are subjected to. 3. On the other hand, Ld. AR submits that the goods had already been cleared by the appellant on the Risk Management System of the Customs department. It was only on Post Clearance Audit that the discrepancy was noticed and proceedings initiated against the appellant. Ld. AR takes us to the invoice accompanying the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -32-01758 . It has also been indicated in the invoice that the shipment of track shoe is being done as per the purchase order. The appellants have not been able to sufficiently rebut these facts given in the invoice. In any case, the goods are not available at the time of the PCA. In the circumstances, we find that appellant has not been able to satisfactorily counter the allegations made by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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