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TMI Blog2018 (4) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... lant submitted the copy of the agreement to substantiate the fulfillment of the condition of the notification. They have also relied upon the order of the Commissioner (Appeals) in the case of M/s. Kunal International Exports [2017 (9) TMI 327 - CESTAT KOLKATA]. It is found that the importer had submitted CST return to the department. Hence, the said order/decisions are not applicable to the present case. Appeal dismissed - decided against appellant. - C/75953-75960/2017-SM - Final Order Nos. 75804-75811/KOL/2018 - Dated:- 10-4-2018 - Shri P.K. Choudhary, Member (J) Shri Debraj Sahu, Advocate, for the Appellant. Shri S.N. Mitra, Assistant Commissioner (AR), for the Respondent. ORDER The present appeals have been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case, the conditions as laid down in the notfn. are reproduced below : Notification No. 102/2007-Cus., dated 14-9-2007 : (a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; (b) the importer, while issuing the invoice for sale of the said goods, shall specially indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible; (c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly relied upon the decision of Tribunal in the case of Prabhat Steel Traders Pvt. Ltd. v. Comm. of Customs (EP), Mumbai [2015 (319) E.L.T. 90 (Tri.-Mum.)]. In this case, the appellant submitted the copy of the agreement to substantiate the fulfillment of the condition of the notification. They have also relied upon the order of the Commissioner (Appeals) in the case of M/s. Kunal International Exports. I find that the importer had submitted CST return to the department. Hence, the said order/decisions are not applicable to the present case. 7. In view of the above discussion, I do not find any reason to interfere with the impugned orders. Therefore, the appeals filed are dismissed and cross-objections are disposed off. (Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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