2006 (3) TMI 435

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...., for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against the Order-in-Appeal No. 437/2003, dated 17-12-2003 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellant is 100% E.O.U. They filed Bill of Entry for clearance for warehouse of 100 reels of decorative paper. At the time of examination of the goods, it was f....

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.... SDR appeared on behalf of the Revenue. 5. The learned Chartered Accountant explained that inadvertently the foreign supplier has sent three reels in excess. Our attention was invited to a letter received from the foreign supplier wherein they have stated that three reels have loaded unintentionally on the Container. Since the unit is 100% E.O.U., it was pleaded that the goods are entitled....