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2023 (1) TMI 1316 - HC - CustomsApplicability of time period to claim refund of Special Additional Duty of Customs (SAD) on goods imported in terms of the Notification No. 102/2007-CUS. - HELD THAT:- This Court has, in a number of matters, dismissed the appeals filed by the Customs Authorities in view of the decision in Sony India Pvt. Ltd. v. Commissioner of Customs [2014 (4) TMI 870 - DELHI HIGH COURT]. In Commissioner of Customs v. S.R. Traders [2022 (4) TMI 1167 - DELHI HIGH COURT] , a Coordinate Bench of this Court has observed that decision in Sony India Pvt. Ltd. v. Commissioner of Customs would be binding on other benches of this Court. In COMMISSIONER OF CUSTOMS VERSUS PANVI TRADING CO. [2022 (12) TMI 1473 - DELHI HIGH COURT], this Court had taken note of the aforementioned decision and found no reason to differ with the aforesaid view. The present appeal is required to meet a similar fate - Appeal dismissed.
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