2004 (2) TMI 406 - AT - Customs

Summary

Issues involved:
1. Valuation of imported goods
2. Refund claim and time bar under Customs Act
3. Payment of duty under protest

Valuation of imported goods:
The appellants imported 2 Used Bevel Gear Generators and declared the value as Rs. 13,78,289/- based on suppliers' invoice. The department disagreed with this value and after considering a Chartered Engineers Certificate, determined the value to be Rs. 34,32,967/-. The Assistant Commissioner passed an Order-in-Original based on this valuation, and the Bill of Entry was assessed accordingly. The duty was paid and goods cleared.

Refund claim and time bar under Customs Act:
Upon appeal, the Assistant Commissioner reassessed the value of the goods much lower than the original valuation, leading to a refund of excess duty paid. However, the refund claim was rejected citing time bar under Section 27(3) read with Section 27(1) of the Customs Act. The claim was made after six months from the date of duty payment, which was on 30-3-95.

Payment of duty under protest:
The appellant contended that the duty payment was made under protest through the act of filing an appeal against the assessment order. The Commissioner (A) had held that the duty was not paid under protest as there was no explicit protest at the time of payment. However, the Tribunal observed that filing an appeal against an assessment order inherently implies payment under protest. Citing a previous decision, the Tribunal allowed the appeal, setting aside the Commissioner (A)'s order and granting consequential relief as per the law.

This judgment by the Appellate Tribunal CESTAT, Mumbai addressed issues related to the valuation of imported goods, refund claims under the Customs Act, and the concept of payment of duty under protest. The Tribunal emphasized that filing an appeal against an assessment order signifies payment under protest, thereby allowing the appellant's claim for refund of excess duty paid.