https://www.taxtmi.com/caselaws?id=280611 Refund of additional duty of customs under Notification No. 102/2007-Customs depends on a satisfactory correlation between the imported goods and the goods later sold, supported by sale invoices and related documents. Minor invoicing discrepancies may be overlooked, but a mismatch in the description of the goods themselves is not a curable defect where it prevents verification of identity between import and sale. On that basis, the refund claim was rejected because the description mismatch defeated the required linkage between the Bill of Entry and the sale invoices. en-us Fri, 18 Nov 2016 00:00:00 +0530 Tue, 14 May 2019 07:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280611 Refund of additional duty of customs under Notification No. 102/2007-Customs depends on a satisfactory correlation between the imported goods and the goods later sold, supported by sale invoices and related documents. Minor invoicing discrepancies may be overlooked, but a mismatch in the description of the goods themselves is not a curable defect where it prevents verification of identity between import and sale. On that basis, the refund claim was rejected because the description mismatch defeated the required linkage between the Bill of Entry and the sale invoices. Case-Laws Customs Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280611