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Sri Ganapathi Sachchidananda, Avadhoota Datta Peetham Versus CC, Chennai

Rejection of refund claim under Section 27 of the Customs Act, 1962 - Difference of duty paid at the time of clearance in terms of Notification No. 21/02 Sl. No. 344 - Mercedes Benz Car imported and cleared on assessment and payment of duty- Rejected as inadmissible since the assessment order or payment of duty, which became final did not challenged/protested- Held that: It is evident that the appellant has not challenged the assessment made under the said Bill of Entry before Commissioner (Appe .....

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issed the civil appeal and upheld the Tribunal’s order on the identical issue where the Tribunal by relying M/s. Priya Blue Industries case (supra) rejected the appeal on identical issue, where the Airport Authority of India has not challenged the assessment order and claimed refund. The ratio of the above Apex Court decision in the case of Airport Authority of India (supra) squarely applies to the facts of the present case. Therefore, claiming fulfilment of notification and relying on Board’s c .....

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acts of the case relates to rejection of refund claim filed by the appellant Sri. Ganapathi Sachchidananda, Avadhoota Datta Peetham, Mysore. They filed the Bill of Entry No. 684649 dated 28.05.2004 for he clearance of Mercedes Benz Car donated to their trust by a devotee from USA. The Bill of Entry was assessed under CTH 87032491 @ 105% BCD + 10% CVD + 8% + 1% + 0.125%. In terms of Notification No. 21/02 Sl. No. 344, the applicable rate of duty @ 60% BCD + 16% CVD + 8% + 1% + 0.125%. Hence, the .....

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(Preventive) - 2004 (172) ELT 145) (S.C.). 3. Heard both sides. The Ld. Advocate reiterated the grounds of appeal and referred the Board s letter dated 14.01.2005 annexed at page 23 and their representation to the Board annexed at page 20 and also Board s Circular dated 01/2005 dated 11.01.2005 (Sl. No. 9), he submits that as per the CBEC Circular the registration of vehicles is mandatory requirement before export as per the laws of the exporting country and that should not disentitle the benef .....

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ourt order in the case of CC, Tuticorin Vs. Sterlite Industries India Ltd. - 2014-TIOL-1411-HC-MAD-CUS. 4. On the other hand, the Ld. AR reiterated the findings of the Commissioner (Appeals) and the original authority and submits that the refund was rejected purely on the ground that the original assessment order was not challenged by the appellant before claiming the refund. The adjudicating authority rejected the refund by relying the Hon ble Supreme Court Order of M/s. Flock India Pvt. Ltd an .....

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challenge the order of assessment separately. 5. The Ld. Advocate countered the arguments of the Ld. AR and submits that Airport Authority of India Vs. CC, Chennai (supra) relied on by the Revenue is not applicable to the present case. In that case, the Airport Authority of India has not fulfilled the conditions but in their case, they have fulfilled the conditions. 6. After hearing both sides, we find that the limited issue involved in this appeal is rejection of refund claim on the vehicle imp .....

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