2016 (5) TMI 187

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..... d to pay an amount on account of rent to Commissioner of Customs (Preventive), NCH, New Delhi which was paid by the appellant under protest. Held that:- in adjudication order, the appellant is asked to pay redemption fine, penalties and the duty applicable on the goods in question. The appellant has paid the same, therefore, the goods were required to be released to the appellant on payment of .....

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..... arwal, Shri Rishabh Ostwar, Advocates For the Respondent : Shri B.B. Sharma, D.R. ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned order denying refund claim filed by the appellant rent paid on behalf of the Revenue to CWC warehouse. 2. The facts of the case are that some investigation was conducted against the appellant and some imported goods as wel .....

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..... llant was in need of the goods, the appellant paid the amount under protest. Later on, filed refund claim of the amount deposited by them on account of rent to the Commissioner of Customs (Preventive), NCH, New Delhi. The refund claim was rejected by the adjudicating authority holding that the refund claim is barred by limitation and as the rent has been paid to CWC warehouse for storage of goods .....

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..... ioner of Customs (Preventive), NCH, New Delhi which was paid by the appellant under protest. Therefore, question of challenging the adjudication order does not arise as the adjudicating authority has not passed any order against the appellant to pay rent for the period of seizure of goods. Therefore, the appellant is not liable to pay rent and the amount paid on account of rent under protest is to .....

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..... on order. The adjudicating authority has not passed any order for payment of rent by the appellant for the period of seizure of goods. In these circumstances, the appellant is not liable to pay rent. As the appellant has paid an amount on account of rent in favour of Commissioner of Customs (Preventive), NCH, New Delhi under protest, the said amount is refundable to the appellant as the appellant .....

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