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2016 (10) TMI 141 - AT - CustomsRefund - proper officer - Designation of Authority before whom refund application can be filed - absence of the definition of jurisdictional customs officer and section 27 having used the term “Assistant Commissioner /Deputy Commissioner of Customs” to entertain the refund application - Held that: - in absence of proper jurisdiction being notified and proper clarification to the assessee, the authority should not have caused confusion to him for consideration of the refund application. The decision in the case of M/s Medsource Ozone Biomedicals Pvt Ltd Versus The Commissioner of Customs, The Assistant Commissioner of Customs [2015 (10) TMI 2263 - MADRAS HIGH COURT] relied upon. Appellant entitled to be dealt due process of law before the authority who shall dispose their application in accordance with law, applying section 27 of the Customs Act, 1962, the notifications above as well as the decisions of the Hon’ble High Court of Madras within the time stipulated - matter remanded to learned Commissioner (Appeals) - appeal disposed off.
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