Refund Claim for Additional Customs Duty Rejected Due to Discrepancies; Case Remanded for Reconsideration of Errors.

Refund claim of Additional Customs Duty (ACD) - rejection on the ground that as per correlation sheet, the description in Bill-of-Entry and invoices did not tally and the last digit in the Bill-of-Entry No. 9252028 was entered as “3” instead of “8” - inadvertent mistake - matter remanded back for fresh consideration - AT .....

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