2016 (8) TMI 640

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....OURT - 2016 (340) E.L.T. 86 (Mad.)<br>MADRAS HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 9-8-2016<br>Writ Petition No.27803 of 2016 - -<br>Customs<br>MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : Mr.Satish Sundar For the Respondent : Mr.Rajkumar Jhabakh ORDER Mr.Rajkumar Jhabakh, learned Senior Panel Counsel accepts notice for the respondents. Heard both. By consent, ....

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....s, Coimbatore-641018 Tamil Nadu 4 AFS Hakimpet, Secunderabad-24 &nbsp;Andhra Pradesh 5 Air Force Academy, Dundigal, Hyderabad - 43 Andhra Pradesh 6 AFS Jalahalli West, Bangalore-15 Karnataka 7 AFS Tambaram, Chennai-46 Tamil Nadu 8 AFS Yelahnaka, Bangalore-63 Karnataka 9 ASTE, Yemlur Post, Bangalore-560037 &nbsp;Karnataka 10 CHAFB, Agra....

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....ayment of customs duty. The certificate further states that the establishment is not engaged in any commercial activity. Based on such certificate, the petitioner filed a refund application before the third respondent on 11.1.2016. 5. While processing the application, the third respondent, by a communication dated 7.3.2016, issued a show cause notice calling upon the petitioner to state as to w....

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....submit that in respect of the defects mentioned in S.Nos.2, 3 and 4, the petitioner is ready and willing to produce the documents and in fact, has also produced the same before the Authority concerned. However, in respect of S.No.1, namely re-assessed copy of the Bill of Entry, since they had not applied for re-assessment, the petitioner requested the second respondent by a representation dated 6.....