Home Case Index All Cases Customs Customs + AT Customs - 2021 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 303 - AT - CustomsRefund of Additional Customs Duty - refund rejected on the ground that the claimant is not the importer of the goods - benefit of N/N. 102/2007-Cus. - HELD THAT:- It can be seen that it is for the importer to file refund claim. The definition of “importer” as it stood prior to 2017 has been referred to by Ld. Counsel for appellant. From the definition, it can be seen that it is an inclusive definition wherein the importer includes any owner or person holding himself out to be the importer. The appellant has entered into slump sale agreement with Doosan Infracore India Pvt.Ltd. on 1.4.2015 for sale of Excavator Division. In the agreement it is stated that all assets and properties of the seller owned or used by the seller in connection with business would fall within “acquired assets” by the appellant herein. It is also stated that all tax benefits / receivables relating to inventory being transferred including but not limited to refund of SAD would be acquired assets from seller to buyer. After the slump sale agreement of the excavator division, the appellant has become the owner of the imported goods or can be said to be in the shoes of a person holding himself out to be the importer. Though IEC of Doosan Infracore India Pvt.Ltd. was used for clearance of the goods, it cannot be said that appellant is a total stranger to Doosan Infracore India Pvt.Ltd. So also, it cannot be said that the appellant does not have any ownership over the goods. The agreement is sufficient evidence to satisfy that the ownership of the goods was transferred from Doosan Infracore India Pvt.Ltd. to the appellant herein - before the goods were cleared for home consumption as per slump sale agreement, the liability to pay all duties including SAD on the imported goods is on the appellant. Consequent to slump sale agreement, not only the liability to pay duty but also the right to claim SAD refund also is passed on to the appellant herein - sanction of refund to the appellant is legal and proper. In the present case, there is no misuse or abuse of IEC code and the appellant being the owner of the goods has used IEC code of Doosan Infracore India Pvt.Ltd. for clearing the goods - There is no violation of condition of Notification No.102/2007 so as to deny the refund of SAD as the appellant would fit into the definition of “importer” - Appeal allowed - decided in favor of appellant.
|