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2023 (5) TMI 347 - AT - CustomsRefund in the case of seizure/ confiscated to be more than the money proceeds of the sale of the seized goods - proper jurisdiction to decide the matter - HELD THAT:- It is settled principle in law that refund claims filed under Section 27 of Customs Act is not limited to the refund of the customs duty but also provides for refund of the amounts due to the claimant for any reason. Refund of sale of the ceased/confiscated goods is one of such refunds provided by Section 27 of Customs Act, 1962. As per Section 27(2), it is only the Assistant Commissioner who could have consider the appeal for refund and decided. Matter remanded back to Commissioner (Appeal) for a finding on grounds raised in the appeal before him including the payment of interest on the amount refunded. Appeal allowed by way of remand.
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