Claim of wrong supply by supplier merely supported by unauthenticated e-mails is unacceptable

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 ha...