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2014 (9) TMI 987 - AT - CustomsRefund of differential duty – Duty not paid under protest – Appellant imported consignment of mobile accessories which was inspected by SIIB and it was doubted that consignment was highly under-invoiced – Based on market enquiry value of goods were assessed and penalty and redemption fine was levied – Appellant paid differential duty and got consignment cleared – Commissioner (A) observed that it is accepted position that duty was not paid under protest and as such in absence of proof, sanction of refund was held to be bad and time barred – Held that:- Appellant have immediately protested assessment i.e. valuation assessed by Revenue by filing appeal is sufficient proof that duty was paid under protest and accordingly appellant is entitled for refund of duty and there is no question of time-bar involved – In this view of matter appeal allowed with consequential relief – Decided in favour of Assesse.
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