2019 (1) TMI 448

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....cial) Shri. G. Derrick Sam, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha : Aggrieved by the rejection of the appeal on refund claim as not maintainable by the Commissioner (Appeals), the assessee has filed the present appeals. 2.1 Today when the matter came up for hearing, Ld. Advocate Shri. G. Derrick Sam appearing for the assessee....

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.... Customs Duty in terms of the Central Excise Notification No. 49/2008 CE (NT) dated 24.12.2008.; that the appellant cleared the goods on payment of duty as suggested by the Assistant Commissioner. (iii) Before filing these Bills of Entry, the appellant had submitted a letter dated 10.04.2012 to the Assistant Commissioner informing him that since the appellant is importing gloves in bulk for pro....

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....ssessment of additional Customs Duty is not applicable. 2.4 He also placed reliance on the decision of the Hon'ble Madras High Court in the case of Techno Doors Pvt. Ltd. Vs. The Commissioner of Customs, Chennai in C.M.A. No. 596 of 2018 dated 04.04.2018 to urge that the appeal is maintainable. 3. Per contra, Ld. DC (AR) Ms. T. Usha Devi appearing for the Revenue supported the findings of th....

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....perusal of the impugned Order, we find that the first appellate authority has proceeded on the basis that the appellant had not questioned the assessment before the lower authority which, according to us, is not proper. We also take note of the pleading that MRP comes into the picture only after the gloves are sterilized and repacked. 7. We are therefore of the considered opinion that the matte....