Case Law Details
Innomit Mineral Projects Pvt Ltd. Vs Additional Commissioner of Customs (Madras High Court)
The petitioner appears to be a victim of the chinese exporter. The petitioner had made a victim of fraud. The petitioner therefore, seek refund of the customs duty paid at the time of filing of Bill of Entry under the self assessment procedure under the Customs Act, 1962.
After the Customs duty was paid, when the petitioner and the Customs Department inspected the imported goods, it was found that the Chinese Exporter imported Chalk Powder, Caustic Soda and Industrial Salt and instead of Remelted Lead Ingots.
The petitioner therefore requested the respondent to refund the Customs duty. Prior to refund the claim, the petitioner had decided to clear the imported goods to recover the loss suffered by the petitioner. However, the petitioner realized that the imported goods was worthless and had no marketable value and therefore the petitioner decided to abandon the goods.
I have considered the arguments advanced by the learned counsel for the petitioner and the respondent.
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