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2009 (2) TMI 182 - CESTAT, CHENNAIImport – production of additional evidence – the authority rejected their claim finding that the importer had not established that the excess duty paid had not been recovered from the buyers of the imported goods – held that - the additional evidence produced before the Commissioner (Appeals) was not admitted. He found that such evidence could not be admitted in terms of Rule 5 of Customs (Appeals) Rules, 1982 - appellants were specifically told that a certificate from the Chartered Accountant would meet the requirement provided it was certified that the Impugned amount was recorded in their books of accounts/balance sheet as “Receivables” from Customs. Other certificates from the Chartered Accountant could also be produced in different circumstances to substantiate the claim that the amount involved had not been passed on to their buyers/customers. At no stage during the proceedings, the appellants claimed that their financial records had shown the amount claimed as “Receivables” from Customs
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