Home Case Index All Cases Customs Customs + AT Customs - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 222 - AT - CustomsRefund claim - duty paid under protest - Held that: - When the appeal record carrying letter dated 28.9.2006 was examined, that revealed no reason against rejection of the refund claimed by the appellant. A bald communication was sent to the appellant by the Assistant Commissioner in respect of a quasi judicial proceeding pending before him. Pendency of appeal in Tribunal has made both parties to suffer. They were under impression that such pendency of the appeal before Tribunal has barred the Authority below from the exercise of jurisdiction. Therefore they could not complete adjudication against show cause notice dated 28.9.2006 - Having appreciated the reasons of delay, it may be ordered that the appellant should file reply to show cause notice within a month of receipt of this order and bring the proceeding to an end participating for hearing on the date fixed by learned Commissioner. Learned Authority recording pleadings and evidence shall pass appropriate order within a month of last date of hearing or before 31.3.2018 whichever period is earlier. Appellate order set aside.
|