Incomplete customs refund claim upheld where deficiencies remained uncured despite remand and further opportunity.

A refund claim for Special Additional Duty of Customs was sustained as incomplete because the identified deficiencies were not removed, even after further opportunity and remand for fresh hearing. The record showed that a deficiency memo had been issued at the outset, but no material was produced to establish that the claim had been duly completed or that the defects had been cured. The rejection was therefore upheld on the ground of incompleteness, and the time-bar issue did not affect that result.

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Issues: Whether the refund claim of Special Additional Duty of Customs was liable to be rejected as incomplete for non-removal of discrepancies despite remand and fresh hearing.

Analysis: The refund claim was scrutinised and a deficiency memo was issued at the outset. The deficiencies were not rectified despite further opportunity, and no material was produced even after remand to show that the claim was complete or that the deficiency memo was . The rejection was therefore sustained on the ground that the claim remained incomplete, irrespective of the time-bar aspect.

Conclusion: The rejection of the refund claim as incomplete was upheld, and the appeals were rejected against the appellant.

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