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Commissioner of Customs, New Delhi (ICD) (TKD) Versus M/s Haldiram Manufacturing Co Pvt Ltd

2016 (4) TMI 52 - CESTAT NEW DELHI

Attraction of Section 26(3) of the Customs Act, 1962 - Import of red chilli chatka seasoning and magic masala seasoning - not allowed for clearance as the individual packs in which the goods were packed did not have the labelling of the contents and therefore, re-exported after paying redemption find and penalty and sought refund of duty paid but rejected on the ground under Section 26A(3) of the Act - Held that:- the primary adjudicating authority had not rejected the refund claim on the ground .....

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egards the ground of proviso 3 of Section 26A(1), revenue certainly has a point that an offence appears have to have been committed under this act as goods were re-exported on redemption fine and penalty. However, the provisions of Section 26A(1) apply to situations where the goods are capable of easily identified as imported and cleared on payment of duty for home consumption but here the goods were never cleared for home consumption. Therefore, Section 26A(1) ibid is also not attracted. - Deci .....

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soning and magic masala seasoning (both for captive consumption) and filed a Bill of Entry. The duty was paid before the clearance of goods under second check procedure. Before clearance, it was observed that the clearance of the said goods required 'No Objection Certificate' from Food Safety Standards Authority of India (FSSAI). Accordingly, an application was made to FSSAI for clearance of goods. FSSAI expressed its inability to issue clearance on the ground that the individual packs i .....

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s shall be granted in case an offence has been committed at the time of import in respect of those goods under this Act or any other Act for the time being in force. 3. Commissioner (Appeals), on appeal filed by the respondent, set aside the primary adjudication order and granted the refund observing that the goods were not certified as perishable by FSSAI and therefore rejecting the refund claim on this ground under Section 26A(3) of the Act was erroneous. 4. Ld. Departmental Representative rei .....

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m rejected by the Adjudicating Authority as per proviso (3) to Section 26A of the Customs Act, 1962. Proviso (3) to Section 26A(1) states that Section 26A(1) Where on the importation of any goods capable of being easily identified as such imported goods, any duty has been paid on clearance of such goods for home consumption such duty shall be refunded to the person by whom or on whose behalf it was paid if- Provided further that nothing contained in this section shall apply to the goods regardin .....

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cting the refund of duty on the ground under Section 26A(3) of the Customs Act, 1962. Section 26A(3) of the Customs Act, 1962 states that No refund under sub-section (1) shall be allowed in respect of perishable goods and goods which have exceeded their shelf life or their recommended storage-before-use period. 11. that, adjudicating authority rejected the refund on the ground of proviso 3 of section 26A(1), however the appellate authority is silent regarding the said proviso in its Order-in-App .....

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