2017 (11) TMI 558

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....erday. 2. The issue involved in this appeal is as regards the deposit of Special Additional Duty (for short "S A D") in lieu of sales tax at the time of import under Section 3(5) of the Customs Tariff Act, 1975. 3. The respondent-assessee paid S A D. By a notification dated 14th September, 2007, the Central Government exercised powers under Section 25 of the said Act and granted exemption to the goods falling in the first schedule to the said Act when imported for subsequent sale subject to the terms and conditions incorporated in the said notification. Sub-clause (c) of Clause (2) of the notification dated 14th September, 2007 was substituted by another notification dated 1st August, 2008 issued by the Central Government. The substit....

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.... six weeks from the date of the production of the said order. 5. By order dated 23rd August, 2017, two substantial questions of law were framed which reads thus: "(i) Whether the decision of the Delhi High Court in the case of Sony India Pvt. Ltd. vs. Commissioner of Customs, New Delhi, 2014 (304) ELT 660 (Del) can be said to be binding precedent in the light of the judgment and order dated 19th December, 2016 passed by the Division Bench of this Court in Writ Petition no.338 of 2016 M/s. CMS Info Systems Limited vs. Union of India and Ors.? (ii) Whether the impugned judgments of the Appellate Tribunal are perverse as the Appellate Tribunal ignored that the demands subject matter of the Appeals were from the year 2010 o....

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....ion of law framed therein reads thus: "Can period of limitation for preferring refund claims, specified in the amending Notification no.93/2008Cus., be made applicable with retrospective effect, in absence of a limitation period in the original Notification no.102/2007Cus., in respect of goods imported prior to the issue of the amending notification?" The question was in respect of the goods imported prior to the issue of the amended notification dated 1st August, 2008. The question was whether the period of limitation provided by the amended notification will apply to the goods imported. While answering the said question of law, the Delhi High Court laid down that the amended notification must be read down to the extent that it....