TMI Blog2020 (9) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... date of payment and that the petitioner had not produced evidence to the effect that the duty was paid under protest . When this Court in its earlier order dated 18.08.2015 had observed that the authority concerned should pass a speaking order after adjudication, the Deputy Commissioner of Customs had held that ADD was not leviable on the subject goods and that the importer is entitled for consequential relief, I am unable to comprehend as to how the Assistant Commissioner of Customs could resort to any reasoning for rejecting the petitioner's claim for refund, when the Deputy Commissioner of Customs had held that the duty itself was not leviable and that the petitioner would be entitled for consequential relief, which order has become ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of both the parties, this writ petition is taken up for final disposal. 2. When the petitioner had filed a Bill of Entry No.7349429 dated 12.11.2014, the department had denied release of the consignment on the ground that some of the goods, namely L-ASCORBATE 2 - PHOSPATE -35 PCT, attracted Anti Dumping Duty (hereinafter referred as ADD). 3. The petitioner had approached this Court in W.P.No.15472 of2015, seeking for release of the goods covered under the Bill of Entry dated 12.11.2014 and by an order dated 18.08.2015, it was held as follows: 9. The issue relating to classification of items viz., whether the goods would attract Anti Dumping Duty or not can be looked into by the authority concerned by adopting proper adjudication p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D, i.e. from 25.09.2015, which is opposed to Section 27 of Customs Act, 1962. It was further stated that the petitioner had not produced any proof to show that the duty was paid under protest . Aggrieved against the same, the present Writ Petition has been filed. 6. The learned counsel for the petitioner submitted that the petitioner had deposited 50% of the ADD, through a Challan No.3923 under protest , pursuant to the order of this Court dated 18.08.2015. Hence, when the payment of ADD was made under protest on the directions of this Court and the petitioner has all along been contending that no ADD is payable by them, the rejection of the refund claim on the ground of limitation, cannot be sustained. It is his further contention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are against the requirements under Section 27 of the Customs Act. 10. It is seen that the petitioner had all along been taking a stand that the subject goods would not attract ADD. In view of the query raised by the respondents that the subject goods are leviable to ADD and the consequent refusal for clearance of the goods covered under the Bill of Entry, the petitioner had approached this Court and by an order passed in W.P.No.15472 of 2015 , the respondent was directed to complete the adjudication processed and issue a speaking order in connection with the issue as to whether ADD would be attracted for the classification of the subject goods. There was a further condition that the petitioner should pay 50% of the ADD for the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled for consequential relief, which order has become final. While holding so, in the impugned order, the second respondent ought to have borne-in-mind that the order of the Deputy Commissioner of Customs was pursuant to the directions of this Court passed in the Writ Petition. However, without any reasoning or reference to the directions of this Court in the Writ Petition or the findings of his higher authority, namely the Deputy Commissioner of Customs, in the Order-in-Original dated 19.10.2015, the impugned order has been passed in a cryptic manner. As a matter of fact, the second respondent had no other opinion, but to comply with the request of the petitioner for refund, in view of the Order-in-Original dated 19.10.2015 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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