2019 (12) TMI 615

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....exploration and exploitation of crude oil. The imported goods were eligible for the benefit of Customs duty exemption provided under Notification No.515/86-Cus., dated 30.12.1986. Availment of duty exemption under the said notification was subjected to the condition that the importer should submit the Essentiality certificates issued by the Oil Industry Development Board and not-manufactured-in-India Certificates issued by the Directorate General of Technical Development before the jurisdictional Customs authority. The appellant could not able to produce those certificates and accordingly, the goods covered under the Bills of Entry dated 30.12.1986 and 05.01.1987 were assessed to duty on merits, which was paid by the appellant. Subsequent t....

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....laiming refund of the duty amount, the original authority vide order dated 09.01.2012 had rejected the same, holding that the assessment order passed in respect of the Bills of Entries in terms of Section 17 of the Customs Act, 1962 were not appealed against and thus, it is not open to the party to question the correctness of the order of adjudicating authority subsequently by way of filing the refund claim applications. On appeal against the order dated 09.01.2012, the learned Commissioner of Customs (Appeals), Mumbai vide Order-in-Appeal No. 931-932/MCH/AC/Gr.IIB/2012 dated 21.11.2012 (for short, referred to as "the impugned order") has rejected the appeals filed by the appellant and upheld the original orders. In support of rejection of ....

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....f filling the Bills of Entry for assessment, the appellant did not submit the requisite certificates issued by the competent authorities before the assessing authority and accordingly, the duty liability on merit was assessed, without extending the benefit provided under Notification No. 515/86 - Cus., dated 30.12.1986. The said certificates were subsequently obtained by the appellant and submitted before the customs authorities along with the refund applications. In this case, the assessment made in the Bills of Entries was not appealed against by the appellant and also the said assessment had not been modified or altered by the assessing authority. In dealing with the situation of filing of refund application, without challenging the asse....