TaxTMI 
TaxTMI 
1989 (4) TMI 236
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.... for the Respondents. [Order per : S.K. Bhatnagar, Member (T)]. - The learned advocate, Sri Saha, stated that this is a case in which they had imported certain goods under Project Import and cleared them on a provisional basis after executing a bond in terms of Section 38 of the Customs Act. Subsequently, in terms of the conditions they had submitted relevant documents including reconciliati....
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....xure B), which shows that reconciliation statement along with various documents, including bills of entry, suppliers invoices etc., had been submitted. It was also mentioned that they will be forwarding final certificate in due course and these were also subsequently forwarded. 4. It was also their contention that, in any eventuality, the amount of Rs. 20 lakhs could not have been appropriated ....
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....it has been realised or the amount has been appropriated. 9. However, in view of the submissions of the learned counsel that the documents had been submitted, he has no objection if the matter is remanded to the original authority for re-consideration. 9A. We observe that the contentions of the learned counsel have a strong force and the action of the department was prima facie erroneous and....
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....ither refund or demand depending upon the facts and circumstances of each case, and that a particular sum is due cannot be simply presumed. If the authorities below did not have access to the documents for whatever reasons, then it is clear that they could not have arrived at the right figure, and, in any case, it has not been shown in the orders as to how the figures have. been arrived at. Theref....