2018 (3) TMI 564

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.....) for the Respondent ORDER Per Shri P. K. Choudhary This is an appeal filed by the Appellant against the Order-in-Appeal No.Kol/Cus(A/P)/AA/477/2017   dated 16.05.2017  passed by the Commissioner (Appeals) of Customs, Kolkata. 2. Brief facts of the case are that M/s Indian Oil Corpn.Ltd. imported spare parts of compressor under Bill of Entry No.5777302 dated 11.06.2014, which g....

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....xported through Shipping Bill 6405293 dt. 24.07.14 as has been pointed out by Appraiser, Ex-Shed, Air Cargo Complex, NSCBI Airport, Kolkata in his examination report at the back of the Shipping Bill 6405293 dt. 24.07.14 and in absence of an examination report at the time of Import, it is difficult to conclusively establish that the goods imported under B/E 577302 dated 11.06.14 and exported under ....

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....r the appellant submits that the goods were subsequently received from Netherland and were cleared by Shipping Bill No.5391492 dt. 02.07.2014 by paying appropriate duty.  The ld.Counsel also filed a letter issued by Air & Ocean Freight Broker in Netherland addressed to Asstt. Commissioner of Customs, mentioning that wrong cargo was shifted. 4. The ld.A.R. for the Revenue has reiterated the f....

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....after importation, except where such use was indispensable to discover the defects or non-conformity with specifications;" 7. On perusal of the record, I find the Commissioner (Appeals) rejected the appeal on the ground that there is a complete mis-match between the quantity and description of the goods imported under Bill of Entry No. 577302 dated 11.06.2014 and that of the goods exported throug....