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TMI Blog2022 (1) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... that to when a Chartered Accountant/Statutory Auditor Certificate establishing correlation is in existence, which apart from the Clarificatory Circular No. 06/2008-Cus., can also be accepted as a piece of evidence under Section 45 of the Indian Evidence Act as being opinion of export. The decision rendered by the Hon'ble High Court of Madras in the case of JOHNSON LIFTS PVT. LTD. VERSUS ASSTT. COMMR. OF CUS. (REFUNDS) , CHENNAI [ 2021 (2) TMI 401 - MADRAS HIGH COURT] that has clearly stipulated that the respondent-department is bound to accept the description of goods in the import documents as well as sale invoice to be one and the same, on the strength of the certificate/correlation statement issued by the Statutory Auditor (Char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 6,48,118/- in Appeal No. C/87798/2013 has been preferred by the appellant in this forum. Another appeal challenging rejection of its claim of ₹ 1,97,740/- in appeal No. C/87799/2013 has also been filed where only correlation of the products imported and sold out was held to be not established since Cold Rolled non alloy steel sheet in coil is described in the Bill of Entry and C.R. Coils in the sale invoices. 2.1. I have heard submissions from both the sides at length and perused the case record along with relevant Notification No. 102/2007-Cus. dated 14.09.2007 and its clarification issued vide Circular No. 06/2008-Cus dated 28.04.2008. Relevant para number 5.1 of the clarificatory circular is required to be reproduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bill of entry number with its subsequent invoice number. It is a common knowledge that while raising invoices short forms are mostly used by the staff to save time and space and to a prudent man it would not appear irrational if Prime Hot Rolled Alloyed Steel in Coils are written as HR Coil cut in to length as its short forms since cut into pieces and Cold Rolled non alloy steel sheet in coil is written as C.R. Coils , that to when a Chartered Accountant/Statutory Auditor Certificate establishing correlation is in existence, which apart from the Clarificatory Circular No. 06/2008-Cus., can also be accepted as a piece of evidence under Section 45 of the Indian Evidence Act as being opinion of export. Learned Counsel for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs (Refunds), Chennai reported in 2020 (374) ELT 519 (Mad.) that has clearly stipulated that the respondent-department is bound to accept the description of goods in the import documents as well as sale invoice to be one and the same, on the strength of the certificate/correlation statement issued by the Statutory Auditor (Chartered Accountant) (Para 10 of the last line of order). 4. In obedience to the judicial precedent set by the Hon'ble High Court of Madras, the following order is passed. ORDER 5. The appeals are allowed and the orders passed by the Commissioner of Customs (Appeals) NCH, Mumbai vide Order-in-Appeal No. 280-281/MCH/AC/Refund/2013 dated 19.04.2013 to the extent of denial of refund of SAD is hereby s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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