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2021 (7) TMI 1126 - AT - CustomsRefund claim of Additional Customs Duty (ACD) - rejection on the ground that as per correlation sheet, the description in Bill-of-Entry and invoices did not tally and the last digit in the Bill-of-Entry No. 9252028 was entered as “3” instead of “8” - inadvertent mistake - rejection without ascertaining/verifying the claim of the appellant submitted by the letter containing revised correlation sheet duly certified by the Chartered Accountant - HELD THAT:- The mistake, as canvassed by the Learned Advocate for the appellant, appears to have been explained, but however, the same requires to be verified with the support of documentary evidences like the certificate or self-supporting letter like the one dated 07.12.2019 filed by the appellant. Since this requires factual verification based on the documents, and also taking into consideration the common request for remand, impugned order is set aside and matter remanded back to the file of the Adjudicating Authority who may call for all such documents that may be required and pass an appropriate speaking order in accordance with law - appeal allowed by way of remand.
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