2018 (3) TMI 785

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..... when the goods imported by an importer truned out to be in short quantity as compared to the export consignment the question of passing on the burden of customs duty on such quantity of goods would not arise - appeal dismissed. - Tax Appeal No. 1058 of 2017 With Civil Application (OJ) NO. 881 of 2017 In Tax Appeal No. 1058 of 2017 - - - Dated:- 15-2-2018 - MR. AKIL KURESHI AND MR. B.N. KARIA, J .....

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..... law in passing impugned order without recording its finding of disagreement to the specific finding on applicability of provisions of unjust enrichment on short landing of LNG in order in original by the original adjudicating authority, Customs Division, Surat? 3. Whether or not in the facts and circumstances of the case the Tribunal has committed substantial error of law by applying judgeme .....

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..... import of goods. Primarily when the goods imported by an importer truned out to be in short quantity as compared to the export consignment the question of passing on the burden of customs duty on such quantity of goods would not arise. In any case, the Tribunal noted that the assessee had produced the Chartered Accountant's certificate before the adjudicating authority certifying that customs .....

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