Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 588 - CESTAT MUMBAI

2016 (1) TMI 588 - CESTAT MUMBAI - TMI - Claim of Refund - Valuation - import of completely pre-mutilated mis-coloured woolen rags - goods were assessed by the department by enhancing the declared price from Euro 0.15 per kg. to US$ 0.37 per kg. and the appellant claimed the consignment on payment of enhanced rate of duty under protest. - Held that:- the bill of entry has been assessed by the proper officer and the duty is paid on the basis of assessment and in view of this, the refund claim can .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hanth Murthy, Adv For the Respondent : Shri D.K. Sinha, Assistant Commissioner (AR) ORDER Per S. S. Garg This appeal is directed against Order-in-Appeal No. 776/2004-MCH dated 21.12.2004 passed by Commissioner of Customs (Appeals), Mumbai-I, who has dismissed the appeal of the appellant. 2. Briefly the facts of the case are that M/s. Raymond Ltd. imported completely pre-mutilated mis-coloured woolen rags under bill of entry No. 356905 dated 14.5.2003. The goods were assessed by the department by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

missibility or otherwise of refund claim by the appellant. The goods were cleared after payment of duty under protest. However, instead of filing appeal against the assessment order, the appellant has directly filed the refund claim. 4. The learned AR submitted that the bill of entry has been assessed by the proper officer and the duty is paid on the basis of assessment and in view of this, the refund claim cannot be claimed unless the legal remedy of challenging the respective assessment order .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version