2021 (2) TMI 985

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....Singhvi i/by Parinam Law Associates for the Petitioner. None for the Respondents.   P.C. : Heard Dr. Sathe, learned senior counsel for the petitioner. 2. Leave to amend is granted to the petitioner to bring on record the order-in-original passed by the Commissioner of Customs (Import), Mumbai on 16.02.2021. 3. Re-verification is dispensed with. 4. Petitioner is an importer a....

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....ction 27(1)(a) of the Customs Act, 1962. 7. The Delhi High Court judgment relied upon by this Court was assailed by Union of India before the Supreme Court. Supreme Court by its decision dated 18.09.2019 set aside the judgments of the Delhi High Court and Madras High Court and held that a self-assessment would also be an order of assessment. Provision under section 27 of the Customs Act, 1962 c....

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....ion, petitioner received a copy of order-in-original dated 16.02.2021 passed by the Commissioner of Customs (Import) confirming the demand raised in the demand cum show cause notice. 10. Question for consideration is whether the decision of the Supreme Court dated 18.09.2019 can be applied retrospectively to those cases where refund had already been granted ? 11. After hearing Dr. Sathe, lea....