2002 (11) TMI 723

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NTED BY :   Shri A. Setalvad, with R.G. Sheth, Advocates, for the Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  On the last occasion it was made clear to parties that appeal will be liable to be taken up for disposal. This has been done and after hearing, we proceed to declare our order. 2. In the order impugned b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection in the declarations that were submitted to the customs authorities. He also points out that the spirit expressed in sub-rule (11) of Rule 57G that credit cannot be denied on the ground that any of the duty paying documents does not contain of particulars or that the declarations to be filed under sub-rule (1) does not contain all details, so long as it is clear that the documents contain th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the rules prohibited credit on the ground that some procedural prescribed by the Board has not been complied with. It is perhaps in this context that sub- rule (11) was incorporated in Rule 57G on 9-2-1999. The provisions of this sub-rule make it clear that as long as duty paying documents contain essential particulars relating to details of payment of duty, description of goods, their value, ....