2014 (3) TMI 632

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....B. Sharma, DR JUDGEMENT Per: S.S. Kang:   Heard both sides. 2. Applicant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. The applicant availed credit of Rs. 48,985/- on the strength of photocopy of bill of entry dated 26.02.2004. The credit is being denied on the ground that photocopy is not a valid duty paying document. The contentio....

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.... has been mentioned that the document transferred in favour of the appellant. The bill of entry was provisionally assessed as per the photocopy on record. If the bill of entry was provisionally assessed there must be final assessment in respect of goods imported by M/s Panoli Intermediates (India) Pvt. Ltd. Applicant had not produced any order finalising the assessment in respect of imported goods....