Case Law Details
Commissioner of Customs Vs Intex Technologies (India) Ltd (CESTAT Delhi)
CESTAT Delhi held that order passed by Commissioner (A) is without jurisdiction as the appeal is filed by the department before the Commissioner (A) against an order the correctness of which stood decided against the department by the Delhi High Court.
Facts- The Commissioner of Customs (ACC Export), New Customs House, New Delhi has filed this appeal to assail the order passed by the Commissioner of Customs (Appeals) on the appeal filed by the department to assail the order passed by the Assistant Commissioner rejecting the refund application filed by M/s. Intex Technologies (India) Ltd u/s. 27 of the Customs Act, 1962 for refund of duty of Rs. 1,47,16,78,904.21/-.
Intex is in the business, inter alia, of import and sale of electronic products such as mobile phones in India. As part of its business activities, it imported mobile handsets, including cellular phones, during the period between 30.03.2015 to 14.07.2015 and filed Bills of Entry for home consumption and paid additional duty of customs by way of scrips in terms of section 3(1) of the Customs Tariff Act, 19757 at the rate of 13.5% of the value of the said goods.
The said refund application was filed by Intex before the Assistant Commissioner of Customs (Refund), New Delhi in respect of the additional duty of customs paid u/s. 3(1) of the Tariff Act on the imports made during the period from 30.03.2015 to 14.07.2015. Intex also submitted a certificate of a Chartered Accountant with the refund application that certified that the amount of refund claimed was shown in the books of accounts as amount due and the same had not been passed on to the buyers of the goods.
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