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TMI Blog2018 (3) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... n 26A of the Act, 1962 - appeal allowed - decided in favor of appellant. - Cus. Appeal No.76509/17 - Order No. F/O/75229/2018 - Dated:- 19-1-2018 - Shri P. K. Choudhary, Hon ble Judicial Member Shri K. K. Sanyal, Consultant for the Appellant Shri S. N. Mitra, Asstt. Commr. (A.R.) for the Respondent ORDER Per Shri P. K. Choudhary This is an appeal filed by the Appellant ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refully gone through the case records. Despite the above clarifications by M/s Indian Oil Corporation Ltd., fact remains that there is complete mismatch between the quantity and description of goods imported under B/E 577302 dated 11.06.14 and that of the goods exported through Shipping Bill 6405293 dt. 24.07.14 as has been pointed out by Appraiser, Ex-Shed, Air Cargo Complex, NSCBI Airport, Kolk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for not having any Customs check there. Being aggrieved, the appellant filed an appeal before the Commissioner (Appeals). Commissioner (Appeals) dismissed the appeal filed by the appellant. Hence the present appeal. 3. The ld.Counsel appearing for the appellant submits that the goods were subsequently received from Netherland and were cleared by Shipping Bill No.5391492 dt. 02.07.2014 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e behalf it was paid, if (a) the goods are found to be defective or otherwise not in conformity with the specifications agreed upon between the importer and the supplier of goods : PROVIDED that the goods have not been worked, repaired or used after importation, except where such use was indispensable to discover the defects or non-conformity with specifications; 7. On perusal of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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