Case Law Details
Skylark Office Machines Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Introduction: A recent case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata, involving Skylark Office Machines, brings to light an important issue related to customs duty demand. The appellant, in this case, had initially been granted a refund of Special Additional Duty (SAD) paid by them based on a Chartered Accountant’s (CA) certificate, as per Notification No. 102/2007. However, it was later discovered that the CA certificate used for the refund was not authentic. Consequently, recovery proceedings were initiated against the appellant. This article delves into the details of the case, the implications, and the CESTAT’s directive for re-adjudication.
Detailed Analysis:
1. Background: Skylark Office Machines applied for a refund of SAD under Notification No. 102/2007. The refund was initially granted, relying on a Chartered Accountant’s Certificate provided by the appellant. However, it came to light that the CA certificate was not authentic.
2. Recovery Proceedings: Subsequently, recovery proceedings were initiated against Skylark Office Machines. Following due process, the demands for recovery were confirmed. In response to this, the appellant has approached CESTAT Kolkata.
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