2025 (4) TMI 1345

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....ants imported 18.030 metric tons of Srilankan Areca nuts (whole) and the goods were cleared through the Customs House at Krishnapatnam. As the goods failed to meet the standards laid down under Regulation 2.3.55 of the Food Safety and Standards (Food Products Standards & Food Additives) Regulation, 2011, for the reason that in the test parameter 'moisture, damages by moulds and insects' exceeds the prescribed standards, the goods were ordered for reexport, on payment of redemption fine, vide OIO dt.30.09.2021, passed by Additional Commissioner of Customs and the goods were accordingly reexported on 10.11.2021. Pursuant to filing of Bill of Entry dt.20.03.2021, the appellant remitted IGST of Rs.2,82,808/- on 31.03.2021. Since the goods were ....

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....f the law. 4. He further submits that the Hon'ble Supreme Court in the above mentioned order did not restrict the extension of limitation to any particular class of cases but made it clear that the said benefit is applicable in all proceedings, both under the General Laws and Special Laws, in respect of all judicial or quasi-judicial proceedings. Therefore, even though the refund application filed by the appellant suffered a delay of 13 days, the same will fall within the exclusion granted by the Hon'ble Supreme Court and accordingly, the refund application is deemed to be filed within the period. 5. Heard learned Advocate for the appellant, Mr. M.S. Sanjeev Kumar and learned AR for the Department, Mr. K. Sreenivasa Reddy and perused the ....