Home Case Index All Cases Customs Customs + AT Customs - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 254 - CESTAT, NEW DELHILCD Panels – the consignment of 1200 pieces of LCD panels, though initially booked under one master airway bill and carried by the same aircraft, was split up into two house airway bills, each for 600 pieces without informing the importer (Appellants) and for this reason, in the first bill of entry, the entire quantity of 1200 pieces was mentioned as House Airway bills did not mention the number of pieces and the duty was paid on the basis - 2nd part of the consignment which had arrived by the same aircraft and after locating the same, filed a second B/E and after 100% examination by the customs, paid the duty again on 600 pieces as per the custom’s advice, that this is a case where in respect of the same goods 600 pieces of LCD panels, duty has been paid twice – held that - this is not a case of short shipment - against actual quantity of 600 pieces, duty had been paid on 1200 pieces, the Appellants are eligible for refund of the customs duty paid
|