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2016 (9) TMI 1339
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....Shri. H.C. Saini, D.R. ORDER Per: SK. Mohanty Brief Facts for the case are that the appellant had filed the Bill of entry No.7236483 dated 28.06.2012 for home consumption of the imported goods. The Additional Commissioner of Customs vide Order No A.O No.441/2012 dated 30.10.2012, partially allowed clearance of goods (i.e. non food items) having assessable value of Rs. 6,54,432/- and rejec....
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....refund claim filed by the appellant was rejected on the ground that as per the proviso (3) to Section 26A ibid, no refund of custom duty on the imported goods shall be granted in case an offence has been committed at the time of import. In appeal the ld. Commissioner (Appeals) vide the impugned order 17.04.2015 has upheld the original order. Hence, the appellant has filed this appeal before the Tr....
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.... fact is not under dispute that the duty amount of Rs. 27,64,468/- was paid by the appellant at the time of filing of the Bill of Entry on 11.07.2012 and thereafter, the Bill of Entry in question was assessed by the Department. Since the NOC was not obtained from FSSI, the Department did not allow clearance of the food products and the same were returned by the appellant to the Overseas Supplier. ....