2018 (1) TMI 464

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.... The appeal is directed by the Revenue against Order -in Appeal No.SK/198/Thane-III/2016 dated 11-4-2016 whereby Ld. Commissioner allowed the appeal of the respondent. The fact of the case is that respondent have taken procurement certificate for clearance of goods namely cyclohexan, Aceton from bonded warehouse at Kandla. The bill of entry was prepared according to quantity shown in procurement c....

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....al before Commissioner(Appeals), who allowed the appeal therefore Revenue is before me. 2. Shri. Deepak Chavan, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that quantity mentioned in the Bill of Entry was not received in the factory of the appellant therefore for short receipt of quantity appellant is liable to pay custom duty therefore....

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....onsultant that whatever goods were cleared from the bonded warehouse Kandla, same quantity was received by the respondent therefore there is no short receipt of the goods or diversion thereof. All these documents have been considered by the Ld. Commissioner (Appeals) and he arrived at conclusion that there was no short receipt of the goods cleared under the procurement certificate and Bill of entr....