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2024 (1) TMI 196 - CESTAT CHENNAIEOU - Short shipment of goods - mistake committed in supplier’s invoice - HELD THAT:- The Department has taken up the matter as an appeal before the Commissioner (Appeals) contending that the decision of adjudicating authority is premature. There are no finding rendered by Commissioner (Appeals) that the case put forward by the appellant regarding short shipment of goods and mistake in supplier’s invoice to be not genuine. Again, it requires to be noted that on 04.04.2011 itself the appellant has approached the officers informing the short shipment. The immediateness in making such request by the appellant draws a strong inference that there is short shipment of goods and it is a mistake in supplier’s invoice. The appellant cannot be called upon to pay duty on goods which he has not received. Thus, the order passed by Commissioner (Appeals) cannot be sustained - impugned order is set aside and the order passed by original authority is restored - appeal allowed.
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