TaxTMI 
TaxTMI 
2015 (11) TMI 818
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....laimed refund of the said duty, in terms of Notification No.102/2007-Cus. dated 14.9.2007. The said Notification exempts the goods falling within the First Schedule to the Customs Tariff Act, when imported into India for subsequent sale, from the whole of the additional duty of customs leviable thereon, subject to fulfillment of certain conditions. For better appreciation, we reproduce the Notification in question. Notification No.102/2007-Customs New Delhi, the 14th September, 2007 Special CVD Exemption to all goods when imported for subsequent sale In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public int....
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....; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. 3. The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled. The refund claims filed by the appellant were adjudicated by the original adjudicating authority. He concluded that inasmuch as the appellant has sold the said imported goods and has also discharged VAT on the sale of the same, the condition of the Notification stand fulfilled. However, he took into consideration the Chartered Engineer certificate produced by the appellant declaring that the price at which the imported goods have been sold to....
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....on, the importer, who imports the goods for the purpose of sale, is required to pay additional duty of customs and is entitled for refund of the same, subject to fulfillment of the conditions enumerated therein. In the said Notification, there is no restriction of items or goods to be imported and the same exempts all the goods falling within the First Schedule to the Customs Tariff Act, 1975. There may be another Notification No.21/2012-Cus. dated 17.3.2012 which might have exempted the goods in question from complete payment of customs duty. The said fact by itself, will not make Notification No.102/2007-Cus. as inapplicable. Inasmuch as there is nothing in the said Notification to suggest that if the imported items are otherwise exempted....