John Miranda Vs Commissioner of Customs (CESTAT Mumbai)
The appeal was filed by Shri John Miranda against the Order-in-Appeal dated 29.06.2022 whereby the Commissioner of Customs (Appeals), Mumbai-I upheld rejection of his refund claim for Rs.3,00,000/-. The amount had been deposited through a demand draft dated 30.07.2008 during a Directorate of Revenue Intelligence (DRI) investigation concerning alleged undervaluation of imported electronic goods. The appellant stated that the deposit was made on account of M/s Surya Trading and that another demand draft of an equal amount had been deposited on account of M/s New Star Enterprises.
Following investigation, a show cause notice dated 27.02.2012 was issued by DRI, Ahmedabad. The Commissioner of Customs (Port), Kolkata adjudicated the matter through Order-in-Original dated 21.11.2013, confirming differential duty and imposing, among other penalties, a penalty of Rs.60,00,000 on the appellant. During appellate proceedings before CESTAT Kolkata, the appellant deposited an additional Rs.5,00,000 pursuant to the Tribunal’s interim order dated 06.05.2015. According to the appellant, neither the show cause notice nor the adjudication order proposed or directed appropriation of the earlier deposit of Rs.3,00,000, leading him to file a refund claim.
The refund authority issued a deficiency memo seeking additional documents including the original challan, CESTAT stay order, Chartered Accountant’s certificate and bank mandate. After considering the appellant’s reply and granting personal hearing, the Assistant Commissioner rejected the refund claim. The authority held that the cause of refund could not be established, the amount was not shown to have been appropriated, documentary evidence was insufficient, the claim was beyond the refund authority’s jurisdiction, and the appellant could still raise the issue before the appellate forum where the substantive appeal remained pending.
