Customs duty already discharged cannot be re-collected from new purchaser

Chloride Metals Ltd. Vs Commissioner of Customs (CESTAT Chennai)

Facts- The appellant paid IGST of INR 61,24,785. However, the appellant was not able to get the original documents for taking delivery of the impugned goods. The supplier of the appellant, based at Singapore, became bankrupt and was not in a position to provide the original document. Accordingly, the appellant filed IGST refund application as he didn’t intend to take release of goods.

Meanwhile, M/s. Navam

Please become a Premium member. If you are already a Premium member, login here to access the full content.