9911796707
TMI Blog2021 (9) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... me of re-import of the furniture and textile items which were exported earlier for the exhibition purpose. However, alongwith the said re-import the glass items mentioned in the invoice No.37520 dated 09.08.2014 and 37580 dated 19.08.2014 which were exported vide shipping bill No.4499493 and 4509809 both dated 20.08.2014 were also re-imported being the defective and rejected goods by the exporter. Department after observing that the description of the re-imported defective goods as mentioned in the said invoices do not match with the description in the invoice No.FACTU 20150005 dated 30 January, 2015 as issued by Spiridon, Belgium that served the impugned Show Cause Notice upon the appellant proposing the rejection of refund claim of Rs. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there otherwise is no mismatch, as is alleged. The authorities below have mentioned to have failed to consider the said verification report in true spirit. Order accordingly is prayed to be set aside. Appeal is prayed to be allowed. 4. Per-contra, learned D.R. has submitted that irrespective of the verification report, it was for the appellant to produce the evidence falsifying the alleged mismatch vis-à-vis the description of the goods re-imported to that of the goods in Invoice No. No.FACTU 20150005 dated 30 January, 2015. Since the verification is also silent about the said Invoice that Commissioner (Appeals) has committed no error. Appeal is accordingly, prayed to be dismissed. 5. After hearing the rival contentions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter and as directed the goods has been re-examined in view of the Notification No.94/96 in the presence of authorized representative of the importer Shri Ranvir Singh, G-Card No.12/14 and found as per invoices and packing list which were exported vide shipping bill No.4499493 dated 20.08.2014 and 4509809 dated 20.08.2014 under Invoice No.37520 dated 09.08.2014 and 37580 dated 19.08.2014 and also established with the identity of goods as declared in the invoice and packing list of the said shipping bills". 7. No doubt the report is silent mentioning about the Invoice No.FACTU 20150005 but apparently and admittedly, the Invoice with which the Invoices No.37520 and 37580 both dated 19.08.2014 were got compared was the Invoice No. No.FACTU 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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