2018 (3) TMI 1763 - SCH - Customs

Refund claim - excess customs duty paid - CBEC Circular dt. 10/11/2008 - claim of assessee is that the customs authorities have wrongly assessed the export cargo at higher value and had collected excess export duty based on valuation on FOB value- denial of refund claim on the ground that the shipping bills which were assessed with remarks are provisional and not finally assessed and there is no need to file separate appeal against the order of assessment and it could be corrected under Section 154 of the CA 1962 - scope of section 154 of CA 1962. HELD THAT - Similar issue involved in these cases this Court in COMMR. OF CUSTOMS GUNTUR VERSUS M/S SAMEERA TRADING COMPANY 2013 (9) TMI 1233 - SC ORDER has referred the matter to a three-Judge Bench. It would be appropriate and in the interest of justice that these cases be also tagged with the said Civil Appeal and connected matters.

Summary

Issues:
Tagging of cases with Civil Appeal No.310 of 2011 involving a similar issue.

Analysis:
The Supreme Court, comprising HON'BLE MR. JUSTICE R.K. AGRAWAL and HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE, noted that a similar issue was addressed in Civil Appeal No.310 of 2011 in the case of Commissioner of Customs, Guntur v. M/s. Sameera Trading Co. where the matter was referred to a three-Judge Bench. Considering the relevance and interest of justice, the Court decided that it would be appropriate to tag the present cases with Civil Appeal No.310 of 2011 and other connected matters. This decision aims to ensure consistency and coherence in addressing the legal issues involved in these cases by aligning them with the previous judgment, thereby streamlining the legal process and avoiding potential discrepancies in the interpretation of the law. The Court's order reflects a procedural step taken to facilitate a comprehensive and unified approach in dealing with similar legal matters, promoting efficiency and clarity in the judicial process.