9911796707
TMI Blog2023 (6) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be relied upon to hold that the bar of unjust enrichment is passed - In this case, the goods brought under the impugned Bills of Entry are still in use by the respondents themselves and the Director (Operations Technical) of the respondents, has also certified the same. In that circumstances, the respondent has passed the bar of unjust enrichment as the goods are in the possession of the respondent/importer. There are no infirmity in the impugned order, accordingly, the same is upheld - the appeal filed by the Revenue is dismissed. - Customs Appeal No.75868 of 2015 - FINAL ORDER NO. 75353/2023 - Dated:- 3-5-2023 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. RAJEEV TANDON, MEMBER (TECHNICAL) Shri S. Chakraborty, Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought with the dredger vessel should also be assessed at the rate applicable to the dredger, since they formed a part of the dredger. Consequent to this, the appellant filed a claim for refund of the duty amount paid by them. 2.3 However, by Order No.40/03 dated 21.03.2003, the Assistant Commissioner, ARS, rejected the claim on the ground of limitation and on the ground of unjust enrichment. The appellant then challenged this rejection before the Commissioner (Appeals). The Commissioner (Appeals) vide his order No. Kol/Cus/93/CKP/2003 dated 19.09.2003, directed the appellant to pursue their claim for consequential relief with the Commissioner (Port) as per the directions of the Tribunal. Consequently, the Assistant Commissioner, ARS, v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Against the order, the Revenue is before us. 4. None appeared on behalf of the respondent. 5. Heard the ld. A.R. for the Revenue, who reiterated the grounds of appeal. 6. We have gone through the impugned order. In the impugned order, the ld. Commissioner (Appeal) has observed as under : ..The moot fact remains that the vessel is still in use and has not been sold. This fact has been reiterated by the appellants time and again, and has also been certified by the Chartered Accountant, Shri C. N. Raja, vide Certificate issued dated 11.06.2015, wherein he has again certified that all the goods brought under cover of the impugned 3 Bills of Entry are still in use by the Dredging Corporation of India. Further, I note th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
