Case Law Details
Commissioner of Customs Vs Sree Nakoda Enterprises (CESTAT Chennai)
CESTAT Chennai held that claim of wrong supply made by the supplier merely supported by e-mails, the authenticity of which were never proved before the Adjudicating Authority, is unacceptable.
Facts- The assessee-respondent had filed two Bills-of-Entry through their CHA, for the clearance of goods imported from China which were declared as “Polyethylene Laminated in Rolls” under CTH 3921 1900.
Said Bills-of-Entry were facilitated by RMS without assessment and examination. But, however, the unclear description appears to have prompted the Revenue to open the containers which were later examined by the Dock Officers. Only “PVC Flex Fabrics” were found instead of the declared Polyethylene Laminated in Rolls, which attracted Anti-Dumping Duty under Notification No. 79/2010-Cus. dated 30.07.2010.
During adjudication, it appears that the respondent claimed ignorance by throwing the blame on the foreign supplier; that the supplier had sent the wrong consignment to them and thus requested the Commissioner to permit them to re-export the consignment in question.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
