9911796707
TMI Blog2003 (2) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, machining, forging, drilling etc., imported a second hand machinery in the year 1993 for their captive use. The assessing authority rejected the declared value of the goods and assessed the same to Customs duty at an enhanced value. The goods were cleared on payment of such duty. But, subsequently, they questioned the enhancement of valuation, which issue ultimately ended up in an appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and had not passed the burden of duty to any other person. In order to establish that they did not pass the burden of duty on the imported capital goods to any other person, the appellants produced their bill book before the Commissioner (Appeals) but, according to the appellants, the lower appellate authority did not apply its mind to the documentary evidence. Reiterating the grounds of appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving carefully examined the records and the submissions, I find that the refund claim in question was filed by the appellants pursuant to the order of the Tribunal setting aside the enhancement, by the assessing authority, of the value of the imported second hand machinery. This Tribunal, by that order, granted consequential reliefs as per law to the appellants. Both the lower authorities rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate consumers of the subject goods. There was no buyer of those goods from the appellants. Therefore, Section 28(D) was not applicable to the goods. Consequently, there was no presumption that the burden of duty on the goods had been passed on. Once it was shown by the appellants that they were the ultimate consumers of the goods, the appellants were immediately covered by Clause (a) of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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