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2013 (10) TMI 413 - CESTAT CHENNAIExemption from duty of customs on import of goods subject to reexport - Short Shipment of Goods – Difference in the quantity of goods in bills - Whether the goods received by the appellant were of 91 Kgs. weight as reflected in the airway bill as also in the bill of entry or the same were 179 Kgs, as reflected in the invoices - Held that:- The short receipt of the goods were also informed by the appellant to the department, as soon as they detected the same and the matter was taken up with foreign suppliers, who agreed with the short shipment and accordingly issued a new invoices -The new invoice stand rejected by the lower authorities on hyper technical grounds that new invoices mentioned the goods short received whereas the same should have mentioned short-shipped - the objection of the lower authorities is too technical - When the exporters is accepting the fact of short consigning of the goods, the customs authorities in India should not reject the same on some technical ground, especially when the air-way bill as also bill of entry mentioned the correct weight – Decided in favour of Assessee.
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