2004 (3) TMI 531

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -  The appeal of the appellant is directed against the impugned order-in-appeal, whereby the Commissioner (Appeals) rejected their appeal against the order-in-original passed by the Additional Commissioner Customs. 2. The facts in brief are that the appellants imported a consignment of diagnostic chemicals through courier mode under the Courier Import-Export (Clearance) Regulations, 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. They also placed before me the communication addressed to the bank stating that the supplier had sent the consignment by mistake through courier directly to the appellants instead of the consignment by air as per the L/C terms. The bank was requested to accept this as a discrepancy and effect the payment under L/C. On the basis of these facts, the appellants are claiming that they had no inten....