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TMI Blog2024 (7) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Bill of Entry. It is a fact on record that the EDI system automatically purges those Bills of Entry where no cargo is arrived. Thus, in this case too the said Bill of Entry ought to have been automatically got cancelled through the system. It is also noted that the appellant had also furnished to the department copy of the bank certificate by way of proof of payment of duty at Kolkata, along with documentary evidence evidencing the duty payment and clearance of imported goods at Mumbai. On the next date of hearing the Ld.Jt.CDR after having enquired and verified from the Customs Docks at Kolkata brought to our notice that it is a fact on record that the goods have not arrived as there was no examination report and no IGM number was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0713123630939081 dated 24.07.2013 was obtained. The duty is said to have been paid vide Challan No.2006657100 dated 16.07.2013. As against the aforesaid, the said consignment of 1 PKG Pressure Roller Torch imported under cover of Invoice No.340034889 dated 21.06.2013 and the above Master Air Way Bill was imported and cleared from Mumbai Customs against the Bill of Entry No.2562991 dated 28.06.2013 and duty accordingly paid vide Challan No.2006518293 dated 28.06.2013. Copy of the said Bill of Entry No. and Challan have also been placed on record. 2. In view of the above, the short issue involved concerns the refund of the duty paid for the said consignment twice i.e. both at Mumbai (from where the cargo was cleared) and at Calcutta airport a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g list, airway bill copy, insurance certificate, freight Bill, Bill of Entry filed, TR-6 Challan along with purchase order copy. These documents seem to have been arbitrarily ignored by the departmental authorities. 5. We also painfully note that the department instead of seeking report from their other section like Appraising/Docks etc. have entered into correspondence with the importer asking them to obtain a report/certificate from the concerned appraising group regarding cancellation of the Bill of Entry. It is a fact on record that the EDI system automatically purges those Bills of Entry where no cargo is arrived. Thus, in this case too the said Bill of Entry ought to have been automatically got cancelled through the system. We also no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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