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2018 (9) TMI 329 - HC - CustomsRefund of Customs Duty paid which is otherwise exempt by way of notification - Section 27 of Customs Act - Exemption from payment of Customs Duty - N/N. 21/02/Cus, dated 01.03.2002 - import of plastic bags under the name 'GERBER' - rejection of refund claim on the ground that the petitioner had paid the duty without demur and, therefore, that in the absence of any dispute being raised by them, when the goods were cleared, no order under Section 27 can be issued. Held that:- The disputations between the parties in this case is more in the arena of factual circumstances than relating to forensic evaluations - It is now settled law by the Hon'ble Supreme Court in Escorts Limited v. Union of India [1994 (2) TMI 74 - SUPREME COURT OF INDIA] that in the absence of an objection being raised by the importer regarding the classification and the duty, at the time when the import is effected, normally the Authorities under the Customs Act would not be enjoined to issue any order under Section 27 of the Customs Act because there is no dispute raised and, therefore, there arises no reason for such an order - thus this is an issue that will require to be decided by the competent Authority at the first instance. These are essentially questions of fact, which cannot be considered here - it is now essential that a comprehensive view is obtained on all these issues at the hands of the competent Authority, so that the factual disputations can find resolution at the first instance. The 2nd respondent, the Deputy Commissioner of Customs (Import), is directed to reconsider the petitioner's claim for refund under Section 27 of the Customs Act, taking into account all relevant materials that may be placed before him by the petitioner - petition allowed by way of remand.
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