2016 (7) TMI 483

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.... Entry. 2.  Brief facts of the case are that the appellant-importer filed Bill of Entry on 31.05.2006 for clearance of polyethelene under Chapter heading 3901.1090 attracting duty @ 12.5% + 2% +1% (Basic) plus 16% +2% +1% (CVD) claiming benefit of Notification 13/2006, Sl No. 17 and the same was assessed in the group under second check basis as per the import documents and exemption notification applicable as on the date of filling of the said Bill of Entry. The appellant paid duty as applicable on 31.05.2006 amounting to Rs. 3,10,954/- and the goods were released for home consumption accordingly. However, subsequently on realizing that the appellants are entitled to benefit of Notification No 21/2002 Sl. No. 477 (ii) and have paid 12....

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....sioner of Customs, Delhi : 2010 (250) ELT 30 (Del.), Wherein it has been held as follows:    "4. If therefore we refer to language of Section 27, it is more than clear that the duty which is paid is not necessarily pursuant to an order of assessment but can also be 'borne by him'. Clauses (i) and (ii) of sub-section (1) of Section 27 are clearly in the alternative as the expression 'or' is found in between clauses (i) and (ii). The object of Section 27(i)(ii) is to cover those classes of case where the duty is paid by a person without an order of assessment, i.e. in a case like the present where the assessee pays the duty in ignorance of a notification which allows him payment of concessional rate of duty merely after filin....