TMI Blog2017 (11) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... ted any response and that cannot mean that the goods were not sold to them - rejection of refund unjustified - appeal allowed - decided in favor of appellant. - C/COD/40305 to 40307/2017 & C/41049 to 41051/2017 - FINAL ORDER No.42132-42134/2017 - Dated:- 1-9-2017 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri B. Satish Sunder, Advocate for the appellant Shri R. Subramaniyam, AC (AR) for the Respondent. ORDER Appellant imported gambier , gambier extract booch from Indonesia in bulk under 24 Bills of Entry for the period July 2010 to November 2010. These goods were classified under CTH 32019010 by the appellants and special additional duty of customs were discharged o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 11.08.2016 held as follows:- (i) that the respondents are traders (ii) imported goods are sold in AS IT IS CONDITION (iii) there is no change in description, dimension, quantity and no process of manufacture is involved. (iv) Gambier extract booch in Bill of Entry and Gambier in sales invoices have to be treated as the same (v) reading of Wikipedia show that Gambier is an extract from the plant leaves of uncaria gambier. Therefore, the Commissioner (Appeals) came to the conclusion that Gambier and Gambier extract are one and the same and booch is grade. This order of the Commissioner (Appeals) has become final and squarely covers the issue in the present appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20.10.2011 The goods imported in bulk from Indonesia having sold on retail basis, on certified sales invoices, which have been and assessed at the hands of the VAT authorities and which have been certified by the statutory auditor and the appellant, there cannot be any doubt that the goods imported were sold on AS IT IS basis. The attempt of the department to verify the sales by addressing the letters to some of the buyers has not elicited any response and that cannot mean that the goods were not sold to them. Therefore, in the light of the facts and the subsequent order of the Commissioner of Customs (Appeals) dated 11.08.2016, in the appellants own case, the rejection of refund is unjustified. 5. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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