2011 (10) TMI 112

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....peared nor is there any adjournment request. We have accordingly, heard learned SDR and have gone through the impugned order. 2. As per facts on records, it is seen that the appellants imported Caris Marine GIS-CDs and documentation for Indian Navy and filed a Bill of Entry No. 268675 dated 7.3.06. In the said Bill of Entry, the appellants have never declared that goods are meant for Indian Navy ....

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....roduction of requisite certificate subsequent to the clearance is only a procedural lapse and should be condoned. We find it is the revenues contention that the benefit of notification was never claimed by the appellants and further the assessed Bill of Entry was never put to challenge by way of filing an appeal and hence the rejection of the  refund was appropriate. 5. Admittedly, the appel....