2007 (2) TMI 76

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..... /2006 dated 23-8-2006 passed by the Commissioner of Customs (Appeals), Cochin. 2. The appellants imported three consignments of toys, clocks, artificial flowers and pocket torches after filing three Bills of Entry. The declared value of Rs. 14,79,304/- was not accepted. The Original Authority enhanced the value to Rs. 31,06,897/- and imposed redemption fine of Rs. 6,25,000/- and personal penalty .....

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..... from the Chartered Accountant. Since that certificate was not satisfactory to the Revenue, another certificate was produced. The Asst. Commissioner rejected the refund in view of the discrepancies between the two certificates of the Chartered Accountant and he came to the conclusion that the appellants had not discharged the burden of proof that the incidence of duty has not been passed on to the .....

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..... CE, Aurangabad - 2005 (187) E.L.T. 499 (Tri.-Bang.) 4. The learned JDR Shri K. Sambi Reddy reiterated the impugned Order in-Appeal. 5. We have gone through the records of the case carefully. The lower authority has already refunded the fine and penalty. The dispute is only with regard to the refund of duty. The main objection of the lower authority is that there are two certificates of the Chart .....

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..... 71 / 07-03-03 Pocket Size torches Rajendra Trading Co., 14,97,800/- Total 24,79,076/- From the above particulars, it is seen that the goods have been sold at Rs. 24,79,076/-. It is on record, that the department enhanced the value of goods to Rs. 31,06,897/-. It is also on record that the duty paid on the enhanced value is Rs. 18,71,312/-. If the appellant by selling the goods had passed on .....

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..... uch below the landed cost, it is very clear that the duty burden has not been passed on to the buyer. Thus, there cannot be any question of unjust enrichment. Hence, the appellants are entitled for the refund of the amount, which is equal to the difference between the duty actually paid and the duty payable on the basis of the transaction value. The discrepancy in the Chartered Accountant's certif .....

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