2010 (11) TMI 354

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....ued by the Assistant Commissioner of Customs, CFS Ludhiana, the cargo did not match with the contents of the invoice and lot of earthen soil, rocks, dust was found inside these containers. At the appellant's request, photographs of the containers were obtained and videography was done so as to enable the appellant to stake their claim with the supplier. Thereafter the examination was re-started and side by side the process of segregation of HMS, re-rollable scrap and earthen soil was carried out. A physical examination report was prepared on 3-3-06 and as per the Chartered Engineer's report the scrap imported by the appellant was found to the extent of 39.160 MT (re-rollable scrap) and 7.875 MT (heavy melting scrap). The rest of the goods t....

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....S and re-rollable scrap. Admittedly, the duty was deposited by the appellant in the good faith that the supplier has sent them the ordered goods. The excess duty deposit, in respect of the scrap which was never imported by them, was not liable to be paid. 5. The Revenue's contention that such excess deposit cannot be refunded to the appellant as the assessment order was not challenged cannot be appreciated. There is no 'lis' on any issue between the Revenue and the importer so as to require the importer to challenge the assessment order. It is undisputed fact that examination of the goods was done and a final report was prepared on 3-3-06 clarifying that the consignment contained mud, dust etc. to the extent of 292.08 MT. As such, i....