2016 (5) TMI 437

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..... evident that the appellant had filed the shipping bill declaring “that all particulars given herein are true and correct” and thus the goods were self-assessed. On the basis of the said bill duty was paid, shipments were allowed and the goods were exported. Therefore, as on the basis of the declaration, duty was paid by the appellant, the argument that the goods were provisionally assessed and th .....

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..... for circumstances beyond control, his clients are entitled to refund of the duty paid under the Customs Act. Relying on the documents annexed to the Paper Book II filed in Court, submission is since the goods were assessed provisionally and not finally and duty paid was in the nature of advance deposited, the prayer for refund cannot be within the scope and ambit of refund of duty. Reliance has b .....

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..... the judgments relied on by the appellant are distinguishable as those deal with cases of import. 4. Heard parties. It is evident from the shipping bills annexed to Paper Book II that the appellant had filed the shipping bill declaring that all particulars given herein are true and correct and thus the goods were self-assessed. On the basis of the said bill duty was paid, shipments were allowe .....

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