2023 (4) TMI 787
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....sequently sold in the domestic market with proper sales invoice. On verification of the refund application, it was observed that the goods were declared as "LG Brand Super Multi DVD Re-Writer, LG Brand DVD-Writer Drive etc", whereas the description of goods in the Bill of Entries were "LG Brand DVD Writer Drive and LG Brand DVD ROM Drive". Further, though the importer had submitted a Chartered Accountant's certificate, the same was allegedly not in accordance with the Board's Circular as there was no emphatic declaration to the effect that unjust enrichment was not applicable and that the duty was not passed onto the ultimate customers. The proper officer examined the matter, found the claim to be in order and sanctioned an amount of Rs 43,....
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.... 6/2008 - Customs dated 28/04/2008 and the Customs Public Notice No 14/06/2011 of Chennai Custom House dated 14.6.2011 relied upon in the appeal. He stated that the Public Notice required the Chartered Accountant to do 100% verification of invoices before submission of the refund claims. He went on to state that the certificate submitted in this case did not satisfy the same. He stated that the certificate was vague and hence prayed that the Order in Appeal be set aside. 4. We have heard Shri Rohan Muralidharan, learned counsel for the respondent. He stated that there were only minor discrepancies in the description of the goods since the description in the Bill of Entry was a general one and those in the invoice were more specific. This m....
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....recorded in the books of accounts as 'claims recoverable' from the Customs Department. This being so, it was clear that the said additional duty had not been passed on to the buyers and was retained by them as shown in their books of accounts. He hence requested that the appeal may be rejected. 6. We find that M/s. LG Electronics India P. Ltd. has imported goods claiming exemption under Notification No.102/2007-Cus. dated 14.9.2007. As noted by the Commissioner (Appeals), Revenue has not produced any documentary evidence at any stage of the appeals to show that discrepancy exists between the description of goods imported and those sold. We hence agree with the Commissioner (Appeals) that Revenue has not provided evidence to establish the f....
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....m House, Public Notice relied upon by them, which are critical documents in this appeal. Copy of the said documents were produced during the hearing by the respondent. Further we find the allegations in the appeal to be general in nature and does not pinpoint any specific para of the Notification / Circular / Public Notice which has been violated or not adhered to so that the same could be examined in detail. Merely stating that 'the review order was issued on grounds that the certificate is not emphatic to the effect that unjust enrichment is not applicable and the incidence of duty was not passed on to the ultimate customer', will not suffice, a more focused approach is required. The para relevant to the issue of the Chartered Accountants....