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2020 (3) TMI 435 - HC - CustomsRefund of SAD - benefit of N/N. 102/2007-Cus dated 14.09.2007 - HELD THAT - The issue is decided in the case of M/S. GOYAL IMPEX AND INDUSTRIES LIMITED VERSUS THE ASSISTANT COMMISSIONER OF CUSTOMS CHENNAI (REFUNDS-SEA) 2019 (9) TMI 1331 - MADRAS HIGH COURT where the refund was allowed. Petition allowed.
Issues:
Challenge to impugned order passed by the office of The Commissioner of Customs (Appeals-II) regarding refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus dated 14.09.2007. Analysis: The petitioner challenged the impugned order passed by the Commissioner of Customs (Appeals-II) regarding the refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus dated 14.09.2007. The Commissioner of Customs (Appeal) confirmed the order claiming the refund of SAD, which was accepted by the Department. The High Court noted that similar issues were decided in favor of the importer by the Customs, Central Excise and Service Tax Appellate Tribunal in an order dated 02.06.2017, which was also accepted by the Department. Consequently, the High Court allowed the writ petition based on a previous order by a Single Judge of the Court dated 23.09.2019 in related cases, directing the refund of the special additional duty paid by the petitioner within two weeks. The connected miscellaneous petitions were closed, and no costs were imposed. This judgment highlights the importance of consistency in decisions across different levels of the judicial system. The Court relied on previous orders and decisions to support its ruling in favor of the petitioner. It underscores the significance of adherence to legal principles and precedents in matters related to customs duties and refunds. The judgment also emphasizes the role of the judiciary in ensuring fair treatment and upholding the rights of parties involved in customs disputes. The Court's decision to allow the writ petition and direct the refund underscores the importance of legal clarity and adherence to established procedures in customs matters.
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