MOA cannot be rejected by Customs if not incorrect, fabricated or if no variation in specification of goods

Ghasiram Gokulchand Vs C.C. Jamnagar (CESTAT Ahmedabad)

In the instant case, CESTAT find that the genuineness of the MoA dated 22.11.2012 has not been doubted. It is also noted that the LDT mentioned in the MoA dated 05.11.2012 between Ace Exim Pvt. Ltd. and Alang Auto & Gen. Engg. Pvt. Ltd. was not found to be correct when the surveyor boarded vessel. The MoA dated 22.11.2012 contains a different a LDT which is lower by 507 MT. In these circumstances, we hold that the decision of Hon’ble Apex Court in

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