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Raymond Ltd. Versus Commissioner of Customs (Appeals) , Mumbai-I

2016 (1) TMI 588 - CESTAT MUMBAI

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 .....

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challenging the respective assessment order by filing appeal is exhausted.

In view of the Hon'ble Supreme Court judgment in the case of Priya Blue Industries Ltd. vs. CC (P) [2004 (9) TMI 105 - SUPREME COURT OF INDIA], the appeal of the a .....

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ri 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. .....

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.15 per kg. to US$ 0.37 per kg. and the appellant claimed the consignment on payment of enhanced rate of duty under protest. Thereafter, the appellant filed the refund claim with the lower authority, which was rejected. Thereafter the appellant filed .....

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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 be .....

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of it, he cited the judgment of the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. vs. CC (P) reported in 2004 (172) ELT 145 (SC), wherein the Hon'ble Supreme Court has observed as under:- "6. ….. Once an order o .....

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