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Issues: Refund claim under Chapter Heading 4901.00 of the Customs Tariff Act, admissibility of refund, evidence required to prove duty burden not passed on.
In the case, the appeal was filed against the order of the Commissioner of Customs (Appeals) by the appellant. The respondents imported parts of a calculator (instruction manual) and sought a refund claiming that the duty should be assessed under Chapter Heading 4901.00 at a nil rate. The Assistant Commissioner found the refund should be granted but required evidence that the duty burden was not passed on to any other person. The Assistant Commissioner directed the refund amount to be credited to the Consumer Welfare Fund under Section 27 of the Customs Act, 1962. The Commissioner (Appeals) allowed the appeal, stating that the Chartered Accountant certificate showed the duty burden was not passed on. The appellant contended that the Chartered Accountant's certificate was not substantiated with sale bills and cost sheets, arguing that the department cannot rely solely on the certificate. The respondents claimed that supplying instruction manuals free of cost with electronic goods was a common trade practice. Upon review, it was found that the Assistant Commissioner rightly sought documentary evidence to support the Chartered Accountant certificate. The respondents failed to provide relevant sale bills or documents to prove that the duty burden was not passed on. The instruction manual was imported separately, not along with calculators. Therefore, the Chartered Accountant certificate alone was deemed insufficient to prove that the duty burden was not transferred. Consequently, the impugned order was set aside, and the department's appeal was allowed.
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