2008 (10) TMI 492

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..... der]. M/s. Erbis Engineering Limited, Chennai (Erbis) has filed this appeal. Erbis had imported a Toshiba C.T Scanner with accessories vide Bill of Entry No. 15167, dated 20-3-98. They cleared the imported goods paying 10% basic customs duty, 5% special customs duty and 18% CVD. The importer noticed that no CVD was payable on the impugned goods as they were eligible for the benefit of Notifi .....

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..... e duty element separately as required under Section 28C of the Customs Act, 1962 (the Act). The purchase order and the quotation submitted by the importer had not thrown any light on the aspect of passing on of the duty burden to the customer. The balance sheet for the years 1998-99 and 1999-2000 had not shown the impugned amount as receivable or in the suspense account. 2. Heard both sides. .....

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..... . It is reasonable to expect the importer to have passed on the import duty incurred by it including the impugned CVD in the sale price of the goods. It is only in September 1998 that the appellants claimed refund of the excess duty paid erroneously. The certificate of the Chartered Accountant furnished by the appellant cannot be accepted in the absence of documents relied upon for the figures fur .....

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