2016 (11) TMI 1427

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.... 2. Mr. Harpreet Singh, Advocate accepts notice for respondent nos. 2 and 3. With consent, the matter is heard finally. 3. The petitioner seeks a direction for the respondents to process its application for refund under Section 27 of the Customs Act claiming a refund of additional customs duty made on import under Section 3(1) of the Customs Tariff Act. The petitioner had imported mobile handset....

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....ed the contentions and findings recorded by the Supreme Court which had considered earlier rulings, such as, Motiram Tolaram vs. Union of India 1999 (112) ELT 749 (SC); Hyderabad Industries vs. Union of India 1999 (108) ELT 321 (SC) and discussed the principle applicable in the following terms: "..... 7. We are of the opinion that the aforesaid reasoning is no longer good law after the judgment ....

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....g Section 3(1) of the Tariff Act itself; albeit in somewhat different context. However, the manner in which the issue was dealt with lends support to the case of the Assessee herein. In that case, the court noted that Section 3(1) of the Tariff Act provides for levy of an additional duty. The duty is, in other words, in addition to the customs duty leviable Under Section 12 of the Customs Act read....

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....factured in India. As per the explanation if an imported article is one which has been manufactured or produced, then it must be presumed, for the purpose of Section 3(1), that such an article can likewise be manufactured or produced in India. For the purpose of attracting additional duty Under Section 3 on the import of a manufactured or produced article the actual manufacture or production of a ....