Refund - CA Certificate

Refund - Certificate issued by the Chartaered Accountant alone not sufficient to prove UJE – s.27 and s.28 C and s.28 D of the Customs Act, 1962 to be complied with.  

2. The revenue has filed the appeal by raising the following substantial question of law: 

"Whether Chartered Accountant's Certificate alone can be accepted as an evidence to rule out unjust enrichment without any corroborative evidences such as balance sheet, ledger accounts, sales invoices prior to after import etc. or not?"

Madras High Court Dated: 22.7.2010 C.M.A.No.344 OF 2009 - Commissioner of Customs (Exports) Custom House, Chennai-600 001.  Vs M/s.BPL Ltd., Bangalore.

Extracts in Word File as Attachment below please:

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