2003 (7) TMI 358

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..... for the Respondent. [Order]. - The appeal is against the order of the Commissioner (Appeals) confirming the decision of the Assistant Commissioner that thle appellant did not take credit of the additional duty of Customs on the bill of entry filed by Galaxy Paints Ltd. for the reason that this document was not endorsed in its favour. 2. The representative of the appellant contends that a .....

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..... uld have been required to be filed by the appellant and not by Galaxy Paints. The bill of entry has in fact been filed by Galaxy Paints which is held to be the importer. In this background, the declaration is totally unreliable and cannot be accepted. The further contention that the appellant remitted to the custom house agent towards clearing the goods the amount of duty perhaps may be true; that .....

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