TMI Blog2024 (4) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... bad or any other place in India can import goods at Chennai port. It is not necessary that the goods have to come back to the said customer at Mumbai or Hyderabad and then be delivered to the customer to whom the goods are to be sold. The importer can make arrangements to deliver the goods to the customer from the port itself. This being so, the assumption made by the original authority that it is impossible for the goods to travel upto Hyderabad and then be delivered to the buyer at Sivakasi, is highly erroneous. The invoices are raised by the importer appellant which is the Hyderabad Branch. The rejection of refund claims is without any factual basis. The impugned order to the extent of rejecting the refund claims in respect of two Bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assigned to be transported from Chennai to the Customer at Sivakasi, Tamil Nadu. The Department has presumed that the goods having been imported by their Hyderabad Branch has to travel upto Hyderabad and then come to Sivakasi for delivery. The appellant had furnished consignment notes for carriage of the goods by lorry. This would show that the goods have been transported from Chennai to Sivakasi. Merely because their branch at Hyderabad had placed the order for the import of goods, it cannot be said that the goods have to first travel upto to Hyderabad and then be delivered to the customer in Sivakasi, Tamil Nadu. The appellant has furnished the Chartered Accountant certificate which would establish the correlation of the goods imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Branch, it cannot be said that the goods have to travel upto Hyderabad before being delivered to the customer at Sivakasi. The discussion by the original authority in para-4 in Order-in-Original No.188/2014 dt. 10.03.2014 is erroneous and without any logic. The relevant para is reproduced as under : 4 . .However, on scrutiny of such sales invoices, it is noticed in case of Invoice No.0158 dated 30.03.2013 covering inter alia, the sales of 1 No. Basys Print UV Setter 860X configuration 861X imported under the Bill of Entry No.9710406 dated 29.03.2013 to M/s.Sri Poornakala Cine Printers, Sivakasi on 30.03.2013 that out of charge was given on 3003.2013 and hence the goods were cleared only on 30.03.2013 and the importers address, as is seen fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
