TMI Blog2021 (7) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... take - rejection without ascertaining/verifying the claim of the appellant submitted by the letter containing revised correlation sheet duly certified by the Chartered Accountant - HELD THAT:- The mistake, as canvassed by the Learned Advocate for the appellant, appears to have been explained, but however, the same requires to be verified with the support of documentary evidences like the certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal Seaport C.Cus.II No. 55/2021 dated 11.02.2021 passed by the Commissioner of Customs (Appeals-II), Chennai. 2.1 At the threshold, Shri Sudhir Malhotra, Learned Advocate appearing for the appellant, inter alia submitted that the appellant imported bicycles, motorized cycles, bicycle parts and accessories vide Bills-of-Entry No. 9252028 dated 10.04.2017, 9427805 dated 24.04.2017 and 9473280 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription in Bill-of-Entry and invoices did not tally; that the last digit in the Bill-of-Entry No. 9252028 was entered as 3 instead of 8 , which was due to inadvertence and the appellant had submitted revised correlation sheet duly certified by the Chartered Accountant vide their letter dated 07.12.2019; that the First Appellate Authority erred in rejecting the appeal of the appellant without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equires factual verification based on the documents, and also taking into consideration the common request for remand, I set aside the impugned order and remand the matter back to the file of the Adjudicating Authority who may call for all such documents that may be required and pass an appropriate speaking order in accordance with law, after affording reasonable opportunities to the appellant. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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