2019 (10) TMI 823

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....lisers. If they clear the goods within time and thereby not making the ship wait for too long they get a discount from their overseas suppliers called as "dispatch earnings". The amount of dispatch earnings is not known when they file the bill of entry because the goods are not yet cleared and the ship released. They come to know of this discount much later. The appellant has paid customs duty as applicable on their entire value at the time of clearance of the goods. Subsequently, when they earned the "dispatch earnings" from their overseas suppliers for clearing the goods well in time and thereby freeing vessel, they filed refund applications seeking the refund of the differential customs duty by revising the transaction value reckoning th....

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....e revised legal provision for assessment. Learned Counsel also submits that this Bench, in the case of Hindustan Petroleum Corporation Ltd., in customs appeal no. 30274/2019 decided vide Final Order no. A/30740/2019 held that the judgments of the Hon'ble Apex Court in the case of Priya Blue Industries (supra) and Flock India Pvt Ltd., [2000 (120) ELT 285 (SC)] do not apply in the light of the amendments to the customs act and the judgments of the Hon'ble High Court of Delhi in the case of Aman Medical Products (supra) and Micromax Industries Ltd., (supra) prevail. 3. Learned DR reiterates the findings of the lower authorities. He also submits that in the case of ITC Ltd., as reported in [2019-TIOL-418-SCCUS], the Larger Bench of the Suprem....

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....essment has to be passed under section 17(4). Section 128 has not provided for an appeal against a speaking order but against "any order" which is of wide amplitude. The reasoning employed by the High Court is that since there is no lis, no speaking order is passed, as such an appeal would not lie, is not sustainable in law, is contrary to what has been held by this Court in Escorts (supra). 47. When we consider the overall effect of the provisions prior to amendment and postamendment under Finance Act, 2011, we are of the opinion that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within t....