TMI Blog2018 (11) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case, it was legal obligation on the appellant to challenge the order of IGM amendment, if at all they were not satisfied on the issue of valuation - without challenging that order, straightway claiming the refund is clearly pre-mature - appeal dismissed - decided against appellant. - C/10274/2018-SM - A/12480/2018 - Dated:- 1-11-2018 - Mr. Ramesh Nair, Member (Judicial) Shri S.J. Vyas, Advocate for the Appellant Ms. Nitina Nagori, Deputy Commissioner (AR) for the Respondent ORDER Per : Ramesh Nair The brief facts of the case are that M/s. Hatimi Steels, Bhavnagar purchased a ship MV Fisher-D from an overseas seller M/s. Star Matrix Limited, Hong Kong. As agreed upon by both vide MOA dated 09.07.2014 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant filed bill of entry and paid the customs duty accordingly. The appellant filed refund claim on 16.02.2015 on the ground that (i) they had paid duty, (ii) M/s. Hatimi Steels had not taken physical delivery of the vessel and was assessed in terms of Section 14 of the Customs Act, 1962, i.e. transaction value and correct price for assessment was as contracted by them with the overseas seller. The Adjudicating Authority had wrongly treated M/s. Hatimi Steels as original importer and to discharge all the liability as prescribed under Section 46 of the said Act the value, rate of duty and rate of exchange prevailing at the time of presenting the bill of entry is taken by the Assessing Officer as per the order-in-original dated 30.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing on behalf of the appellant submits that order passed on amendment of IGM does not come in the way of granting the refund of the appellant for the reason that appellant have paid customs duty while filing the bill of entry. Since the appellant have paid the duty on their own, the refund is maintainable under Section 27. He submits that the order of IGM amendment was passed under Section 30(3) of the Customs Act whereas the filing of bill of entry and payment of duty is under a different provision of law therefore, the order under Section 30(3) of Customs Act will not have any effect on the independent claim of refund. 3. Ms. Nitina Nagori, ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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