Case Law Details
Principal Commissioner of Customs Vs Lava International Limited (CESTAT Delhi)
CESTAT Delhi held that that refund has to be granted to the respondent as the order for amendment in the Bills of Entry had attained finality.
Facts- M/s Lava International Limited (the respondent Importer) imported mobile phones with standard accessories for home consumption. Accordingly, 447 Bills of Entry were filed during the period May to July, 2014. These Bills of Entry were self-assessed u/s. 17 classifying the goods under CTH 85171290 of the First schedule to the Customs Tariff Act, 1975. Additional Customs Duty also called CVD at the rate of 6% / 12.50% as leviable u/s. 3(1) of the Customs Tariff Act read with Notification No. 12/2012-CE dated 17.03.2012 was paid. The Respondent importer did not claim exemption under Sl. No. 263A of the notification and had self-assessed CVD @ 6% / 12.50%. However, based on a subsequent order of the Supreme Court in SRF Limited Vs. Commissioner of Customs, the Respondent importer filed the refund claim for differential CVD, along with manually reassessed Bills of Entry, wherein CVD was leviable @ 1%.
The refund sanctioning authority sanctioned the claim noting that the Bills of Entry had been reassessed, and the claims were filed well within one year. The refund sanctioning authority also issued a corrigendum dated 31.07.2018 replacing the words ‘on payment of duty under protest’ by ‘against duty not paid under protest’ in paragraph 1 of the Order-in-Original dated 18.06.2018. The impugned orders were reviewed by the Commissioner of Customs, u/s. 129D, and appeals were filed before the Commissioner of Customs (Appeals), who passed the impugned order upholding the Order-in-Original.
Conclusion- Delhi Tribunal in Principal Commissioner of Customs, ACC (Import), New Delhi Vs. Lava International Ltd. has held that that refund has to be granted to the respondent as the order for amendment in the Bills of Entry had attained finality.
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