9911796707
TMI Blog2009 (7) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... fund of the amount deposited by them including the interest. - In the present case, the Bill of Entry was assessed with the direction to the appellants to pay import duty and interest and the same was complied with but the order permitting clearance of the goods for home consumption was not given by the proper officer under Section 47 of the Customs Act. The appellant has the right to relinquish his title on the goods under Section 23 of the Act as out of charges was not given by the proper officer under Section 47 of the Act. – impugned order is set aside – appeal is allowed - C/857/2008 - A/440/2009-WZB/C-IV/(SMB) - Dated:- 31-7-2009 - Shri Ashok Jindal, Member (J) Shri Naveen Mullick, Advocate, for the Appellant. Shri S.M. Vai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge certificate and in these terms the appellants are entitled for the refund claim, but the Assistant Commissioner rejected the refund claim on the ground that the refund claim is maintainable. 4. Aggrieved from the same, the appellants filed an appeal before the Commissioner of Customs (Appeals), where again the appellants submitted that the goods were surrendered before the order of clearance for home consumption under Section 47 of the Customs Act. The Commissioner (Appeals) also rejected their refund claim and upheld the order-in-original. Suffering from the said order, the appellant is before me. 5. The Ld. Counsel for the appellant again submitted that they have abandoned the goods before the out of charge certificate was given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He placed reliance on Classic Colour Photo v. CC, Delhi - 1994 (70) E.L.T. 750 (Tri.) wherein it was held that the refund of duty on abandoned goods - refund of duty is admissible. 8. On the other hand, the Ld. JDR submits that the goods were already assessed and the appellants have not challenged the assessment. The Bill of Entry has already been assessed and the appellants failed to get the amended on the assessment of the Bill of Entry by way of re-assessment under the provisions of Customs Act and in these circumstances, the provisions of Section 23 of the Act are not applicable. 9. He further placed reliance on CCE, Kanpur v. Flock (India) Pvt Ltd. - 2000 (120) E.L.T. 285 (S.C.) wherein the rule was laid down by the Apex Court that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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