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M/s Kailash Enterprises Versus Commissioner of Customs, Tuticorin

2015 (12) TMI 1251 - CESTAT CHENNAI

Refund of Additional Customs duty - Held that:- Commissioner (Appeals) should grant fair opportunity to the appellant to explain its case. Since, prima facie , it appears that the appellant by the aforesaid averment and evidence has discharged its bu .....

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to the appellant within a month of receipt of this order or the applicant may make an application within one month of receipt of this order before Commissioner (Appeals) to hear the matter afresh and dispose the same by a reasoned and speaking order. .....

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to examine plethora evidences available at pages 70-129 of the appeal folder of the Tribunal. He has totally failed in his duty drawing abrupt conclusion recording that certain documents were facsimile copy of invoices. 2. Learned counsel submits tha .....

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f the appellant that the goods sold paying sales tax were same as that was imported suffering additional Customs duty. It is also pleaded that the balance sheet of appellant exhibited the facts pleaded. Appellant does not hesitate to satisfy the Comm .....

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will not disown. The authority should have tested each and every document and compared the goods contained therein with the bill of entry and would have verified the same with sales tax if any suffered on sale. 4. It may be remembered that a public .....

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