2022 (4) TMI 949

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.... case record. The Assistant Commissioner of Customs, Refund Section (E.P.), Mumbai had noted his findings in the Order-in- Original, the relevant portion of which reads: "The importer has submitted original Sales Invoices and the Copies of ST/VAT payment duly certified by the Chartered Accountant in support of their claim. Here I find that the invoices are indicating the charging of Sales Tax/VAT as applicable, however, description of imported goods and goods sold in the local market does not tally. Importer imported the goods declaring the same as "Electrolytic Tinplate Defective Waste/Waste Coils", "Electrolytic Tinplate Defective Waste/Waste Cobble having various coating and not pin hole free" or "Tin Mill Black Plate Secondary Defecti....

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....o reveal that "Electrolytic Tinplate Defective Waste" is mentioned as "Tinplate", "Tin Mill Black Plate Secondary" is mentioned as "T.M.B.P" and so on so forth. It is a common knowledge that staff at the sales counter normally use short descriptions of goods, may be to save time or else for want of their adequate knowledge etc. but when the refund sanctioning authority i.e. Assistant Commissioner of Customs had referred Board Circular No. 06/2008-Cus dated 28.04.2008 that clarified Notification No. 102/2007-Cus dated 14.09.2007, it cannot be denied that he had full knowledge about the direction contained in para 5.1 of the said circular the relevant portion of which reads: "However, a certificate from the statutory auditor / Chartered Acc....