Import duty refunded since goods were never cleared for home consumption: Kerala HC

Commissioner of Customs Vs Hadeed Steels Pvt Ltd (Kerala High Court) Kerala High Court held that the import duty paid is liable to be refunded since the goods were never cleared for home consumption but were re-exported. Thus, customs department cannot retain the amount for the goods which were never cleared for home consumption. Facts- The respondent assessee had filed a Bill of Entry dated 26.10.2010 for clearance of 84 metric tons of light melting scrap. The assessee also paid import duty of Rs.2,28,027/- without waiting for the ‘out of customs charge’ endorsement on the Bill of...