TMI Blog2007 (5) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... to do packing, labelling etc. on imported/domestically procured goods for export.The Appellants placed a purchase order dated 28-11-2001 on the suppliers in Dubai for supply of various items of readymade garments. These were supplied under five invoices dated January 14, 26 and 28 of 2002. Two Bills of entries were filed by the Appellants on 11-3-2002 and the goods were warehoused in their unit on 19-3-2002 and 21-3-2002. We do not find any report of inspection recorded on the Bills of entry regarding opening of the packages in the presence of the Customs officers. Shri S.K. Mehta ld. Advocate states that the packages were opened by the Appellants and as stated in the reply to the impugned show cause notice, part of the goods were found def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment prior to the appellants themselves intimating about the defective supply and since there is no finding on the records placed before us regarding any prior detection by the department, we have to give the benefit of doubt to the Appellants that it is the appellants who first discovered the deficiency in the impugned goods. It is also on record that they have written to the Development Commissioner and the Customs Department on 26-3-2002 regarding the receipt of defective goods and they have asked for permission for re-export on 10-5-2002 well before drawal of samples and seizure by the Department on 28-6-2002. The ld. Advocate appearing for the Appellants also cites the Board's Circular No. 60/99-Cus., dated 10-9-99 which allows rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk Allocation Order No. 10/2006, dated 16-11-06 from File No. 279/Misc-117/2006 ITJ clearly specifying that the DRs at the Commissioner level will deal with the following types of cases (i) All appeals relating to core cases of Search/Block assessment and such other cases of search, as are assigned by the CCIT. (ii) All appeals referred to a Special Bench or Third Member Bench of ITAT. (iii) All appeals filed against order passed under Sec. 263. (iv) All appeals in which the aggregate of the additions made by the A.O. in case is more than; (a) Rs. 2 crore in the cities of Mumbai and Delhi. (b) Rs. 1 crore in the cities of Chennai, Kolkata, Ahmedabad, Hyderabad, Bangalore and Pune and; (c) Rs. 50 lakhs in other cities. (v) Al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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