2014 (11) TMI 233

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..... . ORDER As per facts on record, the appellant imported certain lighting fixtures and filed bill of entry. Dispute by the Customs authorities is as regards the valuation and the same was subsequently enhanced. The appellant cleared the goods on payment of higher duty amount of Rs. 3,12,418/-. 2. Subsequently the order of enhancement of value was challenged by the appellant before the higher .....

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..... hese facts, I find appellant have filed Charted Accountant certificates certifying that extra duty paid by the appellants does not stand recovered from their buyers. Apart from that, the said extra duty stand reflected in the balance sheet as loan and advances and that the same is recoverable from the Revenue. 5. The Tribunal in number of cases have held that Chartered Accountant certificate .....

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..... entitled to the consequential relief on the same, otherwise the entire litigation done by the appellant would loose importance. The said consequence of allowing the appeal is that whatever higher duty the appellant has paid at the time of clearance of goods, should be refunded to them. Where the assessee has produced chartered accountant certificate, the invoice showing the stamp of non-passing of .....

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