Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 334 - AT - CustomsRejection of an amount of the customs duty paid in excess - rejection of refund on the ground that the assessment had become final, there being no challenge to such assessment - Held that:- There is no dispute as to the fact that filing of the shipping bill, discharge of the customs duty appellant herein and also question of considering the FOB as cum duty value - Identical issue decided in the case of Sameera Trading Company [2010 (5) TMI 518 - CESTAT, BANGALORE], where it was held that the Circular No. 18/2008, dated 10-11-2008 issued by CBEC, it was clarified that by taking the FOB price declared by the exporter as cum-duty price and working backwards from the FOB price to determine the value for assessment. The excess duty claimed by the respondents considering the FOB price as cum-duty price is in accordance with law and the original authority should have allowed the refund. Appeal allowed - decided in favor of appellant.
|