Statement-Bill Discrepancy Cannot Justify Rejection of Genuine Bills of Entry: CESTAT Delhi

Sushant Agrawal Vs Commissioner of Customs (CESTAT Delhi) In this appeal before the CESTAT Delhi, the appellant challenged the Commissioner of Customs (Preventive), New Delhi’s order dated 21 March 2012 passed in de novo proceedings. The matter originated from searches conducted by the Directorate of Revenue Intelligence (DRI) on various firms owned or controlled by the appellant, including S.R. Textiles, Om Textiles, and Hanuman Trading Co. During these searches, fabrics were seized under section 124 of the Customs Act, 1962, placing the burden on the appellant to prove that the goods were ...