2021 (12) TMI 1338

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....AR, MEMBER (TECHNICAL) AND HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) For the Appellant  : Shri. Hari Radhakrishnan, Advocate For the Respondent : Shri Arul C. Durairaj, Authorized Representative ORDER Per Hon'ble Mr. P. Dinesha This application for rectification of mistake is filed by the assessee-appellant against the Final Order No. 40071 of 2020 dated 06.02.2020 of this Benc....

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....facts of this case and on the documentary evidences placed on record in this case. 2.3 Further, we do not find any error in our finding that the Bills-of-Entry of other importers are irrelevant since, the same cannot be held to be conclusive proof to decide the appellant's case. Moreover, there is no dispute as regards the description contained in the other Bills-of-Entry, which are different, ....