Case Law Details
UPL Limited Vs Union of India (Gujarat High Court)
It is an undisputed fact that the petitioner paid custom duty to the tune of Rs.17,25,172/- for the goods imported on 11/04/2016. Again he paid an amount to the tune of Rs.95,07,943/- on 12/04/2016 for different consignment imported by the petitioner. The petitioner was supposed to pay custom duty to the tune of Rs.77,82,771/-, however bonafide mistake committed on the part of the petitioner, he added the amount of Rs.17,25,172/-, which was already paid towards customs duty just prior to one day before second payment. It is not in dispute that the excess amount to the tune of Rs.17,25,172/- was paid by the petitioner. The authority has rejected the claim only on the ground of limitation.
We are in agreement with the submissions made by Mr.Shah that the amount of Rs.17,25,172/-, which was paid on second day i.e. on 12/04/2016 was not paid towards any custom duty but the amount again paid, which is already paid on earlier date i.e. on 11/04/2016 and therefore, it cannot be treated as duty and therefore, in our opinion, an excess amount paid by the petitioner, which the authority is not entitled to retain and needs to be refunded to the petitioner.
We are of the opinion that the petitioner would be entitled for refund of the excess amount paid towards duty i.e. Rs.17,25,172/-.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
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