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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The petitioner imported four machines used for a World Bank project, and the State of Gujarat issued a project authority certificate. The petitioner is entitled to exemption from customs duty on import of machinery used for the World Bank-aided project under Notification No. 84/97-Customs, clause (iii). The respondent authorities are required to amend the Bills of Entry u/ss 149 and 150 of the Act for reassessment u/s 17, granting exemption. The petitioner has obtained a certificate from the Government of Gujarat claiming duty benefit and produced a Chartered Accountant's certificate stating no unjust enrichment. The respondent authorities are directed to reassess the Bills of Entry granting exemption under Notification No. 84/97 and refund the customs duty of Rs. 86,00,068/- paid under protest by the petitioner within twelve weeks, along with statutory interest, if payable, in accordance with the provisions of the Act. The petition is allowed.
The petitioner imported four machines used for a World Bank project, and the State of Gujarat issued a project authority certificate. The petitioner is entitled to exemption from customs duty on import of machinery used for the World Bank-aided project under Notification No. 84/97-Customs, clause (iii). The respondent authorities are required to amend the Bills of Entry u/ss 149 and 150 of the Act for reassessment u/s 17, granting exemption. The petitioner has obtained a certificate from the Government of Gujarat claiming duty benefit and produced a Chartered Accountant's certificate stating no unjust enrichment. The respondent authorities are directed to reassess the Bills of Entry granting exemption under Notification No. 84/97 and refund the customs duty of Rs. 86,00,068/- paid under protest by the petitioner within twelve weeks, along with statutory interest, if payable, in accordance with the provisions of the Act. The petition is allowed.
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