2019 (11) TMI 196

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....s projected by petitioner in filing the present Writ Petition. The petitioner is engaged in the business of manufacturing automotive fasteners. They filed bill of entry No.54726467 dated 22.06.2016 for import of goods described as "OBJ Assembly Semi-Autoline Machine 6CT of 1 set" falling under Customs Tariff Entry 84798999. The goods were being imported from the Republic of Korea. In terms of Notification No.151/2009-Cus dated 31.12.2009, goods imported from Republic of Korea was exempted from levy of Basic Customs Duty, subject to the condition that the importer proves to the satisfaction of the Authority of Customs that the goods are of the origin of Republic of Korea. The supplier of goods to the petitioner could not provide such certif....

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.... learned counsel appearing for the respondent submitted that the impugned order was rightly passed, since the petitioner has not questioned the self assessment and therefore, only when the said assessment was either modified or set aside, the question of considering the petitioner's claim for refund would arise. 5. Heard both sides and perused the materials placed before this Court. 6. It is claimed by the petitioner that they have imported some goods from Republic of Korea through Bill of Entry No.54726467 dated 22.06.2016. It is further claimed by the petitioner that imports from the said country is exempted from levying basic customs duty in terms of Notification No.151/2009-Cus dated 31.12.2009. However, it is not in dispute that ....