9911796707
TMI Blog2013 (1) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... aphy parts and accessories were assessed on merits classifying the item under CTH 9027.90 and charging duty without extending any exemption. The duty as assessed was paid by the respondent-assessee and the parcels were take delivery from the postal department. Subsequently, they filed a refund claim on 18.7.2006 stating that the goods were eligible for exemption of Basic Customs Duty under Notification No. 25/2005-Cus dated 1.3.2005. The refund claim was rejected by the original authority on the ground that the original assessment order was not challenged as required as per the judgment of the Hon'ble Supreme Court in the case of Priya Blue Industries [2004 (172) E.L.T. 145 (S.C.)]. On appeal filed by the party, the Commissioner (Appeals) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not applicable. 6. I have carefully considered the submissions made by both sides and perused the records. The reasoning given by the Commissioner (Appeals) for setting aside the order of the original authority and not applying the decision of the Hon'ble Supreme Court in Priya Blue Industries case is as follows: "The refund claim was rejected by the lower authority on the ground that the appellant have not challenged the original assessment, relying on Priya Blue Industries case (2004 (172) E.L.T. 145 (S.C.)]. The short point to decide in this case is whether the refund claim is admissible when the original assessment was not challenged. Before taking decision on the eligibility or otherwise, it is important to kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lidated duty amount as indicated in the postal receipt, through respective, post offices concerned in the area. I find that the sub-para (k) of para 14 of chapter 18 of CBEC Customs manual clarifies the position. The same is reproduced hereunder: "(k) The parcel bills or letter mail bills and other documents on which assessment is made remain in the custody of the post office, but the duplicate, where these are prepared, are kept in the customs department for dealing with claims for refund etc." Thus, it is clear that the appellant could not have challenged the assessment based on the postal receipt without knowing the details of the assessment. Therefore, the decision of Priya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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