2021 (7) TMI 1126

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.... Komathi, Authorized Representative for the Respondent ORDER The above appeal is filed by the assessee against the Order-in-Appeal Seaport C.Cus.II No. 55/2021 dated 11.02.2021 passed by the Commissioner of Customs (Appeals-II), Chennai. 2.1 At the threshold, Shri Sudhir Malhotra, Learned Advocate appearing for the appellant, inter alia submitted that the appellant imported bicycles, moto....

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....further submitted that the Adjudicating Authority had rejected the refund on the ground that as per correlation sheet, the description in Bill-of-Entry and invoices did not tally; that the last digit in the Bill-of-Entry No. 9252028 was entered as "3" instead of "8", which was due to inadvertence and the appellant had submitted revised correlation sheet duly certified by the Chartered Accountant v....