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2016 (1) TMI 588 - AT - CustomsClaim of Refund - Valuation - import of completely pre-mutilated mis-coloured woolen rags - goods were assessed by the department by enhancing the declared price from Euro 0.15 per kg. to US$ 0.37 per kg. and the appellant claimed the consignment on payment of enhanced rate of duty under protest. - Held that:- the bill of entry has been assessed by the proper officer and the duty is paid on the basis of assessment and in view of this, the refund claim cannot be claimed unless the legal remedy of challenging the respective assessment order by filing appeal is exhausted. In view of the Hon'ble Supreme Court judgment in the case of Priya Blue Industries Ltd. vs. CC (P) [2004 (9) TMI 105 - SUPREME COURT OF INDIA], the appeal of the appellant is not maintainable and the same is dismissed. - Decided against the assessee.
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