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2016 (11) TMI 136 - AT - CustomsDemand of differential duty - 100% EOU - warehousing of goods - mismatch in the description of goods between the shipping bill and the procurement certificate - Held that: - the procurement certificate, commercial invoices, packing list and Bill of Entry for warehousing contain the identical description. The shipping bill has been issued Bill of Entry wise and contain the Bill of Entry No. and date. The total quantity imported and the packages on the Bill of Entry are matching. The only mismatch between the shipping bill and the Bill of Entry is that instead of giving description and quantity of each item of imports, only the description appearing at first Sr. No. has been mentioned and total quantity has been shown against it. The shipping bills have been countersigned and examined by the officers of Customs. The containers have been sealed and sent to the appellant premises. In these circumstances, the only reason for mismatch can be a clerical error. Revenue has not conducted any investigation at the factory to establish that the different goods or different quantity of goods have been received at the factory - demand of duty not sustainable - appeal allowed - decided in favor of appellant.
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