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2016 (5) TMI 437 - CALCUTTA HIGH COURT

2016 (5) TMI 437 - CALCUTTA HIGH COURT - 2016 (332) E.L.T. 284 (Cal.) - Entitlement for refund of duty paid - Respondent submitted that 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 - Held that:- it is 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-as .....

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i Sudhir Kumar Mehta, Advocate, for the Respondent. ORDER The Court : This application has been filed for admitting the appeal under Section 130 of the Customs Act, 1962 preferred from the order dated 18th March, 2015 passed by the Customs, Excise and Services Tax Appellate Tribunal in Customs Appeal C/91/10 [2016 (332) E.L.T. 361 (Tribunal)] on the substantial questions of law as formulated in Paragraph 34 of this application. 2. It is submitted by Mr. Mehta that as the entire quantity of .....

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: 1992 (60) E.L.T. 529 (Cal.), Board of Trustees of the Port of Mormugao v. Union of India : 1993 (68) E.L.T. 39 (Bom.) and United News of India v. Union of India : 2004 (168) E.L.T. 442 (Del.) in support of his submission. 3. Mr. R. Bharadwaj, learned advocate appearing on behalf of the authorities supporting the order passed by the Tribunal submits that since the appellant had filed the Bill of Entry declaring that the particulars given therein were true and correct and was a self-assesse .....

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