Home Case Index All Cases Customs Customs + AT Customs - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 318 - AT - CustomsRejection of request for reassessment of Bill of Entry - Error in Invoices - Revision in CENVAT Credit - Held that:- The fact that the appellant has paid the excess duty is not in dispute as the price of the impugned item was 0.04 CHF which was invoiced wrongly by the supplier as 4.04 CHF and the appellant has also received the excess amount paid to the supplier by way of Credit Note. The purchase order as well as the invoice were available at the time of filing the Bill of entry. In these circumstances, as per the CBEC Manual, amendment in Bill of entry is required to be allowed although goods have been given out of charge. Therefore, we do not find any merit in the impugned order and the same is set aside - Decided in favour of assessee. Time limit of implementing order of the tribunal - Difference in opinion - Held that:- Ld. member Ashok Jindal directed the authority to implement this order within 30 days of its communication - Ld. member P K Jain is of the view that directing the lower authority to implement the order in a particular time frame at the time of issuing order itself is not appropriate. Such a direction of the Tribunal would be affecting the normal working of the Custom House and also put avoidable and uncalled pressure on officers dealing with the subject.
|