2013 (10) TMI 413

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.... Per Ms. Archana Wadhwa: The appellant is engaged in the manufacture of transformers and insulators. They were also registered under the Customs (Import of Goods at concessional rate of duty for manufacture of excisable goods) Rules, 1996. 2. The appellant imported some goods in terms of notification NO. 32/97 Cus dated 1.4.97, which exempts goods imported into India from the whole of dut....

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....airway bill as 91 Kgs. Accordingly CHA who filed the bill of entry disclosed the weight of goods as 91 Kgs by taking the same from airway bill. As the goods were being cleared without payment of duty in terms of notification No. 32/97-Cus dated 1.4.97 and as the same were meant for customers, after repair and recondition, the goods were not examined by the customs. However, when the goods were rec....

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.... 5. After hearing both the sides. I find that the short issue required to be decided is as to whether the goods received by the appellant were of 91 Kgs. weight as reflected in the airway bill as also in the bill of entry or the same were 179 Kgs, as reflected in the invoices. The matter was taken up by the appellant with the supplier. The said short receipt of the goods were also informed by th....