2010 (12) TMI 1026

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..... filed a Bill of Entry dated 22-2-2008 for clearance of 16 units of Bus Air conditioners and accordingly paid duty and cleared the goods. On the goods reaching their premises, it was noticed that only 10 units have arrived. The suppliers sent the left out 6 units along with 4 units covered in a third invoice, in the second shipment, and the assessees paid duty on all the 10 units covered in the se .....

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..... units and duty was paid once again on the missing 6 units of the first consignment when the second shipment arrived containing the 6 left out units. This is a clear case falling under the ambit of Section 149 of the Customs Act, 1962. In such a situation, the Revenue's insistence to challenge of the assessment is misplaced in the light of the judgment of the Hon'ble Punjab & Haryana High Court in .....

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