https://www.taxtmi.com/caselaws?id=334118 The case involved an EOU importing goods with a discrepancy in description between the shipping bill and the procurement certificate, leading to a duty demand on the differential quantity. The Member (Technical) found no actual discrepancy in goods received by the appellant, attributing the mismatch to a clerical error in the shipping bill. Despite the respondent's reliance on the impugned order, the lack of investigation by Revenue to establish receipt of different goods or quantity at the factory weakened their case. The judgment favored the appellant, emphasizing the importance of accurate documentation in import processes to avoid unwarranted duty demands based on clerical errors. en-us Fri, 02 Sep 2016 00:00:00 +0530 Wed, 31 Jan 2018 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334118 The case involved an EOU importing goods with a discrepancy in description between the shipping bill and the procurement certificate, leading to a duty demand on the differential quantity. The Member (Technical) found no actual discrepancy in goods received by the appellant, attributing the mismatch to a clerical error in the shipping bill. Despite the respondent's reliance on the impugned order, the lack of investigation by Revenue to establish receipt of different goods or quantity at the factory weakened their case. The judgment favored the appellant, emphasizing the importance of accurate documentation in import processes to avoid unwarranted duty demands based on clerical errors. Case-Laws Customs Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334118