9911796707
TMI Blog2016 (8) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Entry was filed on 5-4-2010, which is after the date of issuance of the tax invoice i.e. 19-3-2010. Held that: - the resultant thickness of 17.52 MM is matching with the goods imported vis-à-vis the goods sold in the domestic market - there is no mismatch between the goods imported and sold in the domestic market. As regards issuance of tax invoice prior to the date of filing the bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Additional Duty of ₹ 2,14,928/- under Notification No. 102/2007-Cus., dated 14-9-2007 in respect of the goods imported under Bill of Entry No. 2035752, dated 5-4-2010. The refund claim was rejected by the Adjudicating Authority mainly on the ground that the description of the goods mentioned in the Bill of Entry is not matching with the description given in the tax invoice issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the thickness of the 3 glasses indicated in the tax invoices is 17.52 mm, there is no mismatch in the description of the goods indicated in the Bill of Entry and in the tax invoices issued by the appellant. With regard to the date of issuance of the commercial invoices, which is prior to the date of filing the Bill of Entry, the appellant submits that the tax invoice issued by the appellant bears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on mentioned in the tax invoice, the resultant thickness of 17.52 MM is matching with the goods imported vis- -vis the goods sold in the domestic market. Thus, in my view, there is no mismatch between the goods imported and sold in the domestic market. As regards issuance of tax invoice prior to the date of filing the bill of entry, I find that the tax invoice contained the reference of Bill of La ..... X X X X Extracts X X X X X X X X Extracts X X X X
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