9911796707
TMI Blog2010 (5) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) has rejected the claim of the assessees for refund of Rs. 4,36,157/- paid on pet food for the import of which Bills of Entry were filed on 17-3-2006 and which goods were permitted to be re-exported as the Department of Animal Husbandry, Ministry of Agriculture prohibited import of pet food and cancelled all import permits issued earlier due to outbreak of bird flu in European countries as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order which is in accordance with the provisions of Section 27 of the Customs Act, 1962. 3. I have carefully considered the rival submissions. The goods have been brought into India from outside India as seen from the fact that the consignments could not be released from the port. Import has been defined under Section 2 (23) of the Customs Act as bringing into India from a place outside In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were sent by mistake. The finding of the Commissioner (Appeals) which was upheld by the Tribunal, that on confiscation of the goods, and re-export being allowed, the import would be nullified will not apply to the facts of the present case. Since the goods were imported into India and Bill of Entry filed and duty paid thereon, and subsequently allowed to be re-exported under cover of Shipping Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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