Case Law Details
Kaamdaa Impex Vs Commissioner of Customs (Madras High Court)
Refund not deniable for delay in filing when vital documents seized by DRI: The Madras High Court has held that the application for refund of Special Additional Duty (SAD) cannot be rejected based on the limitation period as prescribed under the relevant notification when the vital documents itself including the Bills of Entry were seized by Directorate of Revenue Intelligence. Accordingly, the High Court remanded back the matter to pass a fresh order of refund of amounts paid by the petitioner at time of import, if the petitioner has otherwise satisfied other requirements of the Notification No. 102/2007-Cus as amended by Notification No. 93/2008-Cus.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
By this common order, all the five Writ Petitions are being disposed.
2. In these Writ Petitions, the respective petitioners have challenged impugned orders, all dated 09.03.2016 passed by the first respondent Commissioner of Customs (Appeals). By the impugned orders, first respondent Commissioner of Customs (Appeals) has upheld Order-in-Originals dated 30.09.2015, 27.10.2015, 22.12.2015, 12.11.2015 and 12.11.2015 respectively passed by the second respondent Assistant Commissioner of Customs (Refunds-Sea).
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