9911796707
TMI Blog2023 (7) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 X X X X Extracts X X X X X X X X Extracts X X X X ..... of Foreign Trade (for short, 'DGFT') of the Government of India has issued notification No. 102/2007-Cus dated 14.09.2007, whereby 4% duty collected as an additional duty while importing goods and such amount collected from the importers were to be returned to the importer subject to production of evidence regarding payment of sales tax to customs authorities. The DGFT of the Government of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, therefore, submitted that as per the mandate of the said Circular, public notice and Standing Order were required to be issued for the guidelines of the trade and the staff, which was not done, and that resulted in the petitioner not paying the SAD in cash but in scrips and which was accepted by the Customs Authorities. 3.3 The petitioner's claim for refund of SAD @ 4% has not been processed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebsite of the Department or the DGFT, it is sufficient public notice. The petitioner cannot say that there was no public notice of the Circular once it was published on the official website of the DGFT. 5. Learned Counsel appearing for respondents 3 and 4 also supports the contention of learned Counsel for respondents 1 and 2 and states that the notification was published on the official website ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No. 18/2013-Cus. dated 29.04.2013, he was not entitled to refund of 4% of SAD. I do not find substance in the submission of the learned Counsel for the petitioner that the public notice was not issued regarding Circular No. 18/2013-Cus. dated 29.04.2013. If the said Circular was published on the official website of the DGFT, it amounts that the public notice was given about the Circular. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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