https://www.taxtmi.com/caselaws?id=447797 The Tribunal allowed the appellant's appeal, reinstating the original authority's decision to drop the duty demand on short-shipped goods due to a clerical error in the supplier's invoice. The Tribunal found that the appellant had ordered and received only 1100 pairs of Rubber Top Pieces, not the 11000 pairs mistakenly invoiced. The rejection of the Bill of Entry amendment by the Department was deemed unjustified, and the Tribunal granted consequential reliefs to the appellant, overturning the Commissioner (Appeals) order. en-us Wed, 03 Jan 2024 00:00:00 +0530 Fri, 05 Jan 2024 08:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447797 The Tribunal allowed the appellant's appeal, reinstating the original authority's decision to drop the duty demand on short-shipped goods due to a clerical error in the supplier's invoice. The Tribunal found that the appellant had ordered and received only 1100 pairs of Rubber Top Pieces, not the 11000 pairs mistakenly invoiced. The rejection of the Bill of Entry amendment by the Department was deemed unjustified, and the Tribunal granted consequential reliefs to the appellant, overturning the Commissioner (Appeals) order. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447797