2014 (12) TMI 903

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....tice, for the Petitioner Mr. Pradeep Jetly @ Mr.J.B.Mishra, for the Respondent P.C. : 1. Heard both the sides. Perused the concurrent orders viz. Order-in- original, order in appeal and the impugned order said to be passed in exercise of revisionary powers by the Government. The only contention raised before us was that the claim has been rejected on hyper technical ground. It is submitte....

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....ts referred by us viz. Shipping bill, bill of lading etc., then the claim deserves to be entertained / granted. However, in this case, it has been concurrently found that the original and duplicate copies of AR-4, which bear endorsement of Customs Authority have not been submitted. The Authorities found that in some cases AR-4 did not have the Customs endorsement, whereas in some cases only front ....

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.... They cannot be said to be perverse or vitiated by any error of law apparent on the face of the record. 3. The writ petition therefore deserves to be dismissed and it is accordingly dismissed. The order of the Government in some other case cannot assist the petitioner before us. In that case the Government remitted or remanded the case for verification because not only the primary but other doc....