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M/s. Arpita Telecom & Computer Services Pvt. Ltd., rep. by its Director Ajeeth Kumar A. Warrier Versus The Commissioner of Customs (Seaport-Import) , Custom House, Chennai-1., The Assistant Commissioner of Customs (Group 5-B) , Office of the Commissioner of Customs, Custom House, Chennai-1. and The Assistant Commissioner of Customs (Refund-Sea) Chennai-1

2016 (8) TMI 640 - MADRAS HIGH COURT

Re-assessment of the bill of entry - granting exemption from payment of customs duty - import of goods for supply to the Indian Air Force - claim of refund - Held that:- without going into the merits of the contentions of the petitioner, the writ petition is disposed of with a direction to the second respondent to consider the petitioner's representation dated 6.5.2015 on merits and pass appropriate orders on merits and in accordance with law, after affording an opportunity of personal hearing t .....

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or by the petitioner is to direct the first respondent to re-assess the bill of entry dated 8.12.2014 by granting exemption from payment of customs duty. 3. The petitioner imported certain goods for supply to the Indian Air Force. However, while clearing the goods, after filing of the bill of entry dated 8.12.2014, the petitioner paid duty on 9.12.2014 as assessed by the Department. Subsequently, the imported goods were installed in the establishments of the Indian Air Force in the following pla .....

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am Post, Bangalore-7 Karnataka 11 College of Air Warfare, 2, Sardar Patel Road, Secunderabad-03 Andhra Pradesh 12 IAM, Vimanapura Post, Bangalore-17 Karnataka 13 Software Development Institute, Air Force Kempapura, Yemlur Post, Bangalore-37 Karnataka 14 MTTI, Air Force Station, Avadi, Chennai Tamil Nadu 4. After installation, the Head Quarters Training Command, Indian Air Force, Bangalore, issued a customs duty exemption certificate dated 26.2.2015 certifying that the products were imported by t .....

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the application, the third respondent, by a communication dated 7.3.2016, issued a show cause notice calling upon the petitioner to state as to why the claim should not be rejected for non submission of the following documents : "(i). Reassessed copy of the Bill of Entry, in respect of which, refund has to be claimed. (ii) Import invoice along with Packing List for the Bill of Entry, for which, refund claim has been filed. (iii) Documents evidencing payment of duty (in original) in respect .....

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