Minor Discrepancies No Basis for Customs Refund Recovery if CA Certified submitted

Santosh Timber Trading Co Ltd Vs C.C. (CESTAT Ahmedabad) Introduction: In the case of Santosh Timber Trading Co Ltd Vs C.C. (CESTAT Ahmedabad), the issue of recovering customs refund due to minor discrepancies in timber log imports has been addressed. The appellant faced challenges after selling saw logs instead of timber logs, prompting the revenue to seek recovery of the refund. However, CESTAT’s decision sheds light on the importance of CA-certified stock reports and adherence to notification guidelines. Detailed Analysis: The appellant imported timber logs, paid SAD, and subsequently...