2008 (8) TMI 261

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....plated Grinding Wheel' and the other dated 21-9-2004 covering 20 pieces. The clearance of the goods was allowed through green channel without physical examination. Only 30 pieces of grinding wheel were available such clearance as 20 pieces had already been cleared on payment of duty of Rs. 4,05,931/- under Bill of Entry No. 745666 dated 6-10-2004. These 20 pieces of grinding wheel were covered by invoice dated 21-9-2004, which was one of the invoices presented with Bill of Entry No. 751710 dated 19-10-2004. It was a mistake on the part of the importer that the goods already cleared on payment of duty under Bill of Entry dated 6-10-2004 were also included along with the 30 pieces of grinding wheel covered by invoice dated 11-10-2004 in the n....

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....een given the green channel clearance facility. It means clearance of goods is done without routine examination of the goods. They have to make a declaration in the declaration form at the time of filing of bill of entry. The appraisement is done as per normal procedure except that there would be no examination of the goods. Only marks and number are to be checked in such cases. However, in rare cases, if there are specific doubts regarding description or quantity of the goods, physical examination may be ordered by the senior officers/investigation wing like SIIB." 3. After considering the submissions carefully, I find that it was optional for the assessee to avail themselves of the green channel facility. They availed this facility and....