2013 (12) TMI 1457

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..... Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. 201/2003 AP MISC (Air), dated 24-4-2003 passed by the Commissioner of Customs (Appeals), CSI Airport, Mumbai. 2. Vide impugned order, the learned lower appellate authority has rejected the refund claim of M/s. Johnson Controls (India) Pvt. Ltd. on the ground that ....

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....the lower authorities. 5. We have gone through the records and we find that though the appellant had wrongly declared the currency as US $ in the Bill of Entry, whereas in the import invoice the currency is declared as Singapore $. In customs matters, the assessment is done by the Appraising Officer. Therefore, it is an error committed by the Appraising Officer in not taking the correct cu....