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2013 (1) TMI 80 - CESTAT BANGALOREImport by Post – Postal import - Exemption of Basic Customs Duty - Section 82 of the Customs Act, 1962 - Notification No. 25/2005-Cus dated 1.3.2005 - Duty as assessed was paid by the respondent - Subsequently, they filed a refund claim stating that the goods were eligible for exemption of BCD - Refund claim was rejected by the original authority on the ground that the original assessment order was not challenged – Held that:- It is clear that the appellant could not have challenged the assessment based on the postal receipt without knowing the details of the assessment. It has not been shown that there was any opportunity given to the addressee of the parcels for claiming benefit of the notification before the assessing authority. The declaration accompanied by the parcel receipt has been treated as Bill of Entry. The postal department had practically undertaken the different roles which are clearly assigned to the custodian, CHA and the Bank, in addition to their normal role of receiving and delivery of the postal parcels. The refund claim filed by the respondent challenging the assessment made and seeking benefit of notification has to be treated both as a challenge to the assessment and as a claim for refund. In favour of assessee
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