2014 (10) TMI 798

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... very short dispute is involved in the present appeal. The appellants imported heavy engineering items for further sale and filed bills of entries. The value of the said goods was reflected in Euros, whereas the invoices were in US $. According to the appellant, this was done inadvertently on the part of CHA. 2. The above wrong reflection of invoices in the bills of entries resulted in exces....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....so took a stand that they debited the account of clearing agent inasmuch as it was his mistake. They further clarified that they have withheld the payment of CHA and the said amount would be given to the CHA only on receipt of the same from Revenue. As such, it stands submitted that the said amount has not been recovered from the client and has not been passed on to them. 4. He submits that ....