9911796707
TMI Blog2015 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... quest. Notice issued to the appellant returned undelivered. 2. The brief facts of the case are that the appellant filed refund of customs duty paid on import of Zinc Oxide vide Bill of Entry No. 70994 dated 05.11.2004. The appellant claimed refund under Notification No. 26/2000-Cus dated 01.03.2000 preferential rate of duty on the goods originated from Srilanka. Assistant Commissioner (Refunds) r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the clearances were made for customs. He relied upon the Hon'ble Apex Court judgment in the case of M/s. Priya Blue Industries Vs. CC (Preventive) reported in 2004 (172) ELT 145 (SC), and rightly dismissed the appeal. 4. I have carefully considered the submissions of the Ld. AR and perused the records. The advocate representing for the regular counsel submits that the counsel has inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input and before clearance of goods. The conditions stipulated in the said notification is specific and it is mandatory that the Asst. Commissioner of Customs shall satisfy whether the conditions are met before clearance of the goods. As rightly held by the lower appellate authority once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes final and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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