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Issues involved: Application for refund of duty u/s 74 of the Customs Act, 1962; Delay in processing refund; Discontinuation of DEPB Scheme.
Summary: The petitioners, engaged in import and export business, imported spectacle frames and paid assessed duty. Subsequently, due to defects, they re-exported a portion of the goods and applied for a refund of duty paid. The Assistant Commissioner of Customs sanctioned a drawback of 98% of duty paid on two Bills of Entry, but the refund for the remaining duty paid through DEPB was pending. The petitioners sought refund u/s 74 of the Customs Act, 1962, which allows for duty drawback upon re-export of goods. Despite requests, the competent authority for processing the claim was not disclosed, and the DEPB Scheme had been discontinued. The Court held that the discontinuation of the DEPB Scheme does not affect the right to refund of tax paid. The delay in re-export, if any, is condonable, and the Customs authorities cannot unnecessarily prolong the process. The Commissioner of Customs was directed to ensure prompt disbursement of the sanctioned refund and address any grievances regarding the balance refund within one month. Additionally, all amounts due to the petitioners were to be disbursed within two weeks of the decision, along with interest. In conclusion, the Court emphasized the entitlement of importers and exporters to duty drawback as a matter of right and instructed the Customs authorities to expedite the refund process and address the petitioners' concerns promptly.
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