Customs duty waiver notification required reconsideration of refund claim after lower authorities overlooked it.

Differential customs duty on the imported goods was waived by a Central Government notification issued under Section 28A of the Customs Act, and the imports fell within the notification period. Because the notification came after the lower authorities decided the refund claim, it had not been considered in their orders. The refund claim therefore had to be reconsidered in light of the notification, and the earlier orders were set aside.

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Issues: Whether the refund claim was required to be reconsidered in the light of Notification No. 12/99-Cus. (N.T.) dated 5-2-1999 issued under Section 28A of the Customs Act.

Analysis: The differential duty on the imported goods had been waived by the Central Government under Section 28A of the Customs Act through Notification No. 12/99-Cus. (N.T.) dated 5-2-1999. The imports fell within the period covered by that notification. Since the notification was issued after the orders of the lower authorities, it had not been examined by them while deciding the refund claim.

Conclusion: The refund claim had to be reconsidered after taking the notification into account, and the orders of the lower authorities were set aside.

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