Home Case Index All Cases Customs Customs + AT Customs - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 249 - CESTAT, MUMBAIRejection of refund claim - The appellants brought back the goods exported and for which they filed required Bill of Entry and paid custom duty along with interest - After making the payment of duty demand along with interest the appellant was informed that they have to pay the heavy demurrage charges - instead of making the demurrage charges, the appellants vide their letter addressed to the Deputy Commissioner of Customs, and informed about their intention for not clearing the goods against the above said Bill of Entry and further abandoning the said goods. After the said letter, the appellants sought refund of the amount deposited by them including the interest. - In the present case, the Bill of Entry was assessed with the direction to the appellants to pay import duty and interest and the same was complied with but the order permitting clearance of the goods for home consumption was not given by the proper officer under Section 47 of the Customs Act. The appellant has the right to relinquish his title on the goods under Section 23 of the Act as out of charges was not given by the proper officer under Section 47 of the Act. – impugned order is set aside – appeal is allowed
|