News Update

CBIC revises tariff value of edible oils, gold & silverFormer IPS officer Sanjiv Bhatt jailed for 20 yrs for planting drugs to frame lawyerCentre receives Rs 18.5 lakh crore tax revenue upto Feb monthUN says Households waste across world is now at least one billion meals a dayExpert Committee on developing GIFT IFSC as 'Global Finance and Accounting Hub' submits report to IFSCAIndia, China hold fresh dialogue for complete disengagement on Western borders: MEADefence Production issues notification for re-organisation of DGQAThakur says India is prepared for 2036 OlympicsCBDT substitutes Form in ITR-5EV Revolution: Lessons for India to learn from US and China!London court green-signals auction of luxury apartment of fugitive Nirav ModiGovt consults RBI; finalises borrowing plan for first half of FY 2024-25Gadkari says Farmers’ protest is politically-motivatedVP calls upon women entrepreneurs to be 'Vocal for Local'America offers USD 10 mn bounty for information on ‘Blackcat’ hackers after UnitedHealth gets hitI-T- The order of the ITSC can only be reopened in cases of fraud or misrepresentation: HC8 persons including Hezbollah militants killed in Israeli strike on LebanonMacron pillories EU-South Africa trade deal; calls it ‘really bad’ in BrazilThailand’s Lower House okays Bill to legitimise same-sex marriageYellen warns China against clean energy dumpingMilky Way’s central black hole - Twisted magnetic field observedCus - Assessee has not proved beyond reasonable doubt that goods in question imported under air way bills/bills of entry were in fact filed by him and hence the only natural corollary available to Revenue is confiscation of same: CESTATSmall investors help Trump Media’s valuation skyrocket to USD 13 billionJustice Ritu Raj Awasthi joins as Judicial member of Lokpal
 
Water dispensers imported - Whether RSP assessment is applicable - No error in order of original authority allowing refund by holding RSP is not applicable: CESTAT

By TIOL News Service

CHENNAI, MAY 31, 2016: THE appellant had imported water dispensers from china, classified under CTH 84186990 and assessed on RSP value @ 12.5%+16%+2%+2%+4%. After payment of duty amounting to Rs.24,11,810/-, the appellants filed refund claiming that the impugned items do not attract RSP assessment in terms of Notification 13/02 CE(NT). The Adjudicating Authority rejected the claim on the ground of jurisdiction and without going into the merits of the case. On appeal, the Commissioner (A) remanded the matter to the original authority. The remand order of Commissioner (A) was challenged by the revenue before the CESTAT and the Tribunal found no error in the order of Commissioner (A). In remand proceedings, the original authority allowed the refund and the revenue appeal was allowed by the Commissioner (A) who held that the refund is not admissible as the importer had not challenged the assessment. The importer is before the Tribunal.

After hearing both sides, the Tribunal held:

++ This is a case where the adjudicating authority in his order in original dt.10/11/2010, had clearly stated that the appellant had paid excess duty and the entry 8418 covered only refrigerators and not water dispensers is an unassailable finding. The Adjudicating Authority had passed a reasoned and speaking order and in the first order passed by the Commissioner (Appeals) in order dated 27/9/2007, directed the Adjudicating Authority to consider the issue in terms of Section 27 of the Customs Act, which was also upheld by the Tribunal. The Assistant Commissioner in his order dated 10/11/2010, had no other option except to decide the refund application. Based on such an order, the Assistant Commissioner has granted relief. The impugned order cannot be sustained for the reason that the Commissioner (Appeals) has merely stated that the appellant has not challenged the assessment. In absence of any ground on merit, that the classification arrived at by the Adjudicating Authority is erroneous, which has not been done in the instant case, the impugned order is liable to be set aside and the order passed by the Original Authority granting refund is restored.

(See 2016-TIOL-1287-CESTAT-MAD)


POST YOUR COMMENTS
   

AR not Afar by SK Rahman

TIOL Tube Latest

Shri Shailendra Kumar, Trustee, TIOL Trust, giving welcome speech at TIOL Awards 2023




Shri M C Joshi, Former Chairman, CBDT




Address by Shri Buggana Rajendranath, Hon'ble Finance Minister of Andhra Pradesh at TIOL Awards 2023