2015 (4) TMI 1177

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....ion was made on 15.10.2008, appellants plea even today is that it has to get the documents to satisfy that the billing prices of the goods was same with or without payment of higher rate of customs duty on the goods imported. Amendment of Bill of Entry was allowed under Section 149 of the Customs Act, 1962. But Revenue presumed that appellant was unjustly enriched by the extent of differential dut....

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....302) ELT 501 (Del.) has held that unless there is no other material evidence to the contrary the certificate given by a Chartered Accountant is believable. But the appellant failed to show how the material provided the basis for Chartered Accounts certificate for the scrutiny of the court. Therefore, it fails to get the benefit of the decision of Honble High Court of Delhi. 4. Honble High Court....