Home Case Index All Cases Customs Customs + AT Customs - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 545 - AT - CustomsAmendment of Invoice – Demand of differential duty – Appellant filed letter to Customs seeking for amendment of invoice – Adjudicating authority in denovo order, not only rejected request for amendment but confirmed differential duty and confiscated goods and imposed redemption fine along with penalty – Commissioner (A) dismissed appeal for non-compliance of predeposit – Appellant preferred appeal and Tribunal waived predeposit and remanded case to Commissioner (Appeals) to decide case on merit – Commissioner (A) in his impugned denovo order rejected appeal and upheld order of adjudicating authority – Held that:- Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and procurement certificate issued by Divisional authorities covering full value, there is no mis-declaration or malafide intention for evasion of duty – Therefore demand of differential duty is not sustainable – Accordingly, impugned order is set aside to extent of demand of differential duty of customs and appeal is allowed – Decided in favour of Assesse.
|