2020 (2) TMI 239

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....th W.Ps. For Respondent: Mr. S.R. Sundar, Senior Standing Counsel in both W.Ps COMMON ORDER Heard the learned counsel for the petitioner and the respondent. 2.In these Writ petitions, the petitioner has challenged the impugned orders both dated 14.08.2012 in Order-in-Original Nos.19290 & 19289 of 2012. 3.The petitioner had imported the goods and claimed refund of Special Additional Duty of C....

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....oner of Customs (Appeals) under Section 128 of the Customs Act, 1962. 6.It is contention of the learned counsel for the petitioner that before rejecting the refund claim application, the respondent should have been put the petitioner to notice even if the petitioner had failed to remove deficiencies pointed out in the respective memos. 7.On the other hand, it is the contention of the respondent ....

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....tion by a Chartered Accountant. 9.It is the case of the respondent that as per the Public Notice, the Chartered Accountant's certificate has to be from a Statutory Auditor or the VAT Auditor and not from any other Chartered Accountants. In this case, the certificate was given by M/s. Agarwal Seth & Co and not by M/s.VSR & Co who were the Statutory Auditors/Chartered Accountant. The Certificat....

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....und claims of the petitioner should be rejected, even if the deficiencies pointed out in the respective memos were not rectified by the petitioner. 12.In Vasta Bio-Tech Pvt. Ltd., Vs. Assistant Commissioner of Cus., Chennai, 2018 (360) E.L.T. 234 (Mad), this Court under a similar circumstances had set aside the order stating that the order was passed in violation of principle of natural justice. ....