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2016 (11) TMI 678 - CESTAT BANGALORE

2016 (11) TMI 678 - CESTAT BANGALORE - TMI - Refund - Unjust enrichment - Benefit of duty exemption in terms of Customs Notification No.21/2002 - end-use certificate - Held that: - I am of the considered opinion that both the authorities have not given any reason for not accepting the certificate issued by the Chartered Accountant and the Cost Accountant and they have not given any reason as to why the same is not material for deciding the question of unjust enrichment. In view of this, I am of .....

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d of three months after receipt of the certified copy of this order. - C/28217/2013-SM - Final Order No. 21068 / 2016 - Dated:- 3-11-2016 - Shri S. S. Garg, Judicial Member Shri Raghavendra. B. Hanjer, Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order passed by the Commissioner of Customs (A) vide his order dated 5.9.2013 vide which he has rejected the appeal of the appellant and upheld the Order-in-Orig .....

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d agency as per Appendix 28 of Handbook of Procedure as required for import of scrap. The goods were assessed on second check procedure and examination order was issued for 25% of the cargo. The declared value of 2 consignments was ₹ 61,22,409/-. In respect of bill of entry No.167746 dated 19.10.2005 on random examination of goods in two selected agencies, it was reported that in one container approximately 70% of the goods were of prime quality steel rods of different lengths and in the o .....

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ous imports of similar goods through other ports was much higher i.e., ₹ 15,890/- per MT. On these allegations, a show-cause notice was issued to the appellant who refuted the allegation in the show-cause notice. The Commissioner of Customs held that the goods cannot be classified as scrap and have to be classified under heading 7214 and applicable duty should be levied. CIF value of the goods was fixed at US $ 341 per MT. It was also held that the goods are liable for confiscation under S .....

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whether the appellant was entitled to the benefit of the proviso to Section (2) of Section 120 of Customs Act, 1962. Thereafter Commissioner of Customs vide order dated 6.6.2008 has confiscated 356.94 MTS of the goods of prime quality valued at ₹ 54,27,451/- under Section 111(m) of Customs Act, 1962 and imposed redemption fine of ₹ 3.75 lakh. Commissioner also imposed a penalty of ₹ 1.5 lakh on the appellant under Section 112(a) of the Customs Act, 1962. After the decision of .....

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above order, appeal was filed before the Commissioner (A), Cochin who vide Order-in-Appeal No.19/2013 dated 5.9.2013 dismissed the appeal. Aggrieved by the said order, the present appeal has been filed. 2. I have heard the learned counsel for both the parties and perused the records. 3. The learned counsel for the appellant submitted that the impugned order rejecting the refund of duty by invoking doctrine of unjust enrichment is wrong and illegal and not sustainable in law. He further submitte .....

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